Sec. 102. Determining the public and private benefit of copayment coupons and other patient assistance programs
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Section 6033(b) of the Internal Revenue Code of 1986 is amended by striking the period at the end of paragraph
(16)and inserting , and and by inserting after paragraph
(16)the following new paragraph: the total amount of patient assistance (within the meaning of section 399V–7 of the Public Health Service Act) provided to individuals who are prescribed drugs manufactured by any contributor to the organization. . The Comptroller General of the United States shall conduct a study on the impact of copayment coupons and other patient assistance programs on prescription drug pricing and expenditures. Such study shall include an analysis of the following: The extent to which copayment coupons and patient assistance programs contribute to inflated prescription drug prices and health insurance premiums, including with respect to— the Medicaid program under title XIX of the Social Security Act ( 42 U.S.C. 1396 et seq.); the Medicare program under title XVIII of such Act ( 42 U.S.C. 1395 et seq.); the TRICARE program under chapter 55 of title 10, United States Code; health care under the laws administered by the Secretary of Veterans Affairs; the commercial health insurance market; and the cash pay health market. The extent to which manufacturers offering copayment coupons and other patient assistance programs or sponsoring manufacturer patient assistance programs obtain tax deductions for offering or sponsoring such assistance (either as business expenses or charitable deductions), including— the total value of the tax deductions claimed by manufacturers for offering or sponsoring patient assistance programs during the 10 years preceding the date of enactment of this Act; a description of the methodology for assigning a value to the tax deduction claimed by manufacturers for offering or sponsoring patient assistance programs; and an analysis of the extent to which the activities of independent charity patient assistance programs, which are sponsored by, or receive funding from, pharmaceutical manufacturers (as determined using tax returns, sales data, and other public disclosures) provide a financial benefit to the manufacturers that sponsor them. The extent to which independent charity patient assistance programs adhere to guidance from the Office of the Inspector General of the Department of Health and Human Services on avoiding waste, fraud, and abuse. In this subsection, the terms “patient assistance”, “independent charity patient assistance program”, “manufacturer”, and “manufacturer patient assistance program” have the meaning given those terms under section 399V–7 of the Public Health Service Act, as added by section 101. Not later than 2 years after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report describing the findings of the study required under this subsection.
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Sec. 102
Determining the public and private benefit of copayment coupons and other patient assistance programs
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