Details of Public Law 116-260, section 204 , Reporting on Pharmacy Benefits and Drug Costs

Group health plans are subject to various requirements under Subtitle K of the IRC, which were enacted by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the Affordable Care Act (ACA).

This provision requires group health plans to report certain information on health plan pharmacy benefits and drug costs relating plan participants and beneficiaries.