[Congressional Record Volume 167, Number 69 (Wednesday, April 21, 2021)]
[Senate]
[Pages S2124-S2127]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTION
By Mr. PADILLA (for himself, Mr. Warnock, Ms. Smith, Mr. Sanders,
Mrs. Feinstein, Mr. Markey, Mr. Wyden, Mr. Merkley, and Ms.
Stabenow):
S. 1271. A bill to reauthorize the Clean School Bus Program, and for
other purposes; to the Committee on Environment and Public Works.
Ms. FEINSTEIN. Mr. President, I rise to speak in support of the
``Clean Commute for Kids Act,'' which I introduced today.
I know firsthand how outdated diesel school buses expose our children
to harmful and unnecessary pollution. I grew up in the San Fernando
Valley and for many years, I rode a bus to school. I can still smell
the diesel exhaust that my classmates and I would breathe in on our way
to and from school.
Before the COVID-19 pandemic, nearly 25 million American children
were exposed to this same diesel exhaust when they ride over 500,000
predominantly diesel buses to school nationwide. This pollution not
only harms our children's health, but it also impacts student
achievement. Studies show that transitioning to cleaner bus fleets can
spur both health and academic improvements.
As we work to build back better and combat climate change, we must
help school districts accelerate the deployment of zero-emission buses
to reduce the exposure of our children to pollutants and cut greenhouse
gas emissions.
That is why I am proud to introduce this bill together with Senator
Warnock to authorize $25 billion for a new grant program to help school
districts replace existing buses with clean, zero-emission buses.
This funding represents an essential aspect of building more
equitable, sustainable transportation infrastructure, and it represents
an investment in our children, our environment, and our future.
This legislation recognizes the disproportionate impact this
pollution has on underserved populations by setting aside 40 percent of
the grant funding for replacing school buses serving environmental
justice communities.
Some of California's school districts have already begun the
transition to zero-emission buses. The California Air Resources Board
has leveraged federal funding to assist school districts and local air
boards with the costs of school bus replacements. This bill will
accelerate this transition and provide funding to reach more schools in
California and across the nation.
I want to thank Senator Warnock for co-leading this bill with me, and
I hope our colleagues will join us in support of this bill that would
transform our nation's school bus fleet, protect air quality, and
improve the health and wellbeing of our children.
Thank you, Mr. President. I yield the floor.
______
By Mr. THUNE (for himself and Mr. Brown):
S. 1274. A bill to limit the authority of States or other taxing
jurisdictions to tax certain income of employees for employment duties
performed in other States or taxing jurisdictions, and for other
purposes; to the Committee on Finance.
Mr. THUNE. Mr. President, I ask unanimous consent that the text of
the bill be printed in the Record.
There being no objection, the text of the bill was ordered to be
printed in the Record, as follows:
S. 1274
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Remote and Mobile Worker
Relief Act of 2021''.
SEC. 2. LIMITATIONS ON WITHHOLDING AND TAXATION OF EMPLOYEE
INCOME.
(a) In General.--No part of the wages or other remuneration
earned by an employee who is a resident of a taxing
jurisdiction and performs employment duties in more than one
taxing jurisdiction shall be subject to income tax in any
taxing jurisdiction other than--
(1) the taxing jurisdiction of the employee's residence;
and
(2) any taxing jurisdiction within which the employee is
present and performing employment duties for more than 30
days during the calendar year in which the wages or other
remuneration is earned.
(b) Income Tax Withholding and Reporting.--Wages or other
remuneration earned in any calendar year shall not be subject
to income tax withholding and reporting requirements with
respect to any taxing jurisdiction unless the employee is
subject to income tax in such taxing jurisdiction under
subsection (a). Income tax withholding and reporting
requirements under subsection (a)(2) shall apply to wages or
other remuneration earned as of the commencement date of
employment duties in the taxing jurisdiction during the
calendar year.
(c) Operating Rules.--For purposes of determining penalties
related to an employer's income tax withholding and reporting
requirements with respect to any taxing jurisdiction--
(1) an employer may rely on an employee's annual
determination of the time expected to be spent by such
employee in the performance of employment duties in the
taxing jurisdictions in which the employee will perform such
duties absent--
(A) the employer's actual knowledge of fraud by the
employee in making the determination; or
(B) collusion between the employer and the employee to
evade tax;
(2) except as provided in paragraph (3), if records are
maintained by an employer in the regular course of business
that record the location at which an employee performs
employment duties, such records shall not preclude an
employer's ability to rely on an employee's determination
under paragraph (1); and
(3) notwithstanding paragraph (2), if an employer, at its
sole discretion, maintains a time and attendance system that
tracks where the employee performs duties on a daily basis,
data from the time and attendance system shall be used
instead of the employee's determination under paragraph (1).
(d) Definitions and Special Rules.--For purposes of this
Act:
(1) Day.--
(A) Except as provided in subparagraph (B), an employee is
considered present and performing employment duties within a
taxing jurisdiction for a day if the employee performs more
of the employee's employment duties within such taxing
jurisdiction than in any other taxing jurisdiction during a
day.
(B) If an employee performs employment duties in a resident
taxing jurisdiction and in only one nonresident taxing
jurisdiction during one day, such employee shall be
considered to have performed more of the employee's
employment duties in the nonresident taxing jurisdiction than
in the resident taxing jurisdiction for such day.
(C) For purposes of this paragraph, the portion of the day
during which the employee is in transit shall not be
considered in determining the location of an employee's
performance of employment duties.
(2) Employee.--
(A) In general.--
(i) General definition.--Except as provided in clause (ii),
the term ``employee'' has the meaning given such term in
section 3121(d) of the Internal Revenue Code of 1986, unless
such term is defined by the taxing jurisdiction in which the
person's employment duties are performed, in which case the
taxing jurisdiction's definition shall prevail.
[[Page S2125]]
(ii) Exception.--The term ``employee'' shall not include a
professional athlete, professional entertainer, qualified
production employee, or certain public figures.
(B) Professional athlete.--The term ``professional
athlete'' means a person who performs services in a
professional athletic event, provided that the wages or other
remuneration are paid to such person for performing services
in his or her capacity as a professional athlete.
(C) Professional entertainer.--The term ``professional
entertainer'' means a person of prominence who performs
services in the professional performing arts for wages or
other remuneration on a per-event basis, provided that the
wages or other remuneration are paid to such person for
performing services in his or her capacity as a professional
entertainer.
(D) Qualified production employee.--The term ``qualified
production employee'' means a person who performs production
services of any nature directly in connection with a taxing
jurisdiction qualified, certified or approved film,
television or other commercial video production for wages or
other remuneration, provided that the wages or other
remuneration paid to such person are qualified production
costs or expenditures under such taxing jurisdiction's
qualified, certified or approved film, television or other
commercial video production incentive program, and that such
wages or other remuneration must be subject to withholding
under such qualified, certified or approved film, television
or other commercial video production incentive program as a
condition to treating such wages or other remuneration as a
qualified production cost or expenditure.
(E) Certain public figures.--The term ``certain public
figures'' means persons of prominence who perform services
for wages or other remuneration on a per-event basis,
provided that the wages or other remuneration are paid to
such person for services provided at a discrete event, in the
nature of a speech, public appearance, or similar event.
(3) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the employee's employment duties are performed, in
which case the taxing jurisdiction's definition shall
prevail.
(4) Taxing jurisdiction.--The term ``taxing jurisdiction''
means any of the several States, the District of Columbia,
any municipality, city, county, township, parish,
transportation district, or assessment jurisdiction, or any
other political subdivision within the territorial limits of
the United States with the authority to impose a tax, charge,
or fee.
(5) Time and attendance system.--The term ``time and
attendance system'' means a system in which--
(A) the employee is required on a contemporaneous basis to
record his work location for every day worked outside of the
taxing jurisdiction in which the employee's employment duties
are primarily performed; and
(B) the system is designed to allow the employer to
allocate the employee's wages for income tax purposes among
all taxing jurisdictions in which the employee performs
employment duties for such employer.
(6) Wages or other remuneration.--The term ``wages or other
remuneration'' may be defined by the taxing jurisdiction in
which the employment duties are performed.
(e) Place of Residence.--For purposes of this section, the
residence of an employee shall be determined under the laws
of the taxing jurisdiction in which such employee maintains a
dwelling which serves as the employee's permanent place of
abode during the calendar year.
(f) Adjustment During Coronavirus Pandemic.--With respect
to calendar years 2020 and 2021, in the case of any employee
who performs employment duties in any taxing jurisdiction
other than the taxing jurisdiction of the employee's
residence during such year as a result of the COVID-19 public
health emergency, subsection (a)(2) shall be applied by
substituting ``90 days'' for ``30 days''.
SEC. 3. STATE AND LOCAL TAX CERTAINTY.
(a) Status of Employees During Covered Period.--
Notwithstanding section 2(a)(2) or any provision of law of a
taxing jurisdiction, with respect to any employee who is
working remotely within such taxing jurisdiction during the
covered period--
(1) except as provided under paragraph (2), any wages
earned by such employee during such period shall be deemed to
have been earned at the primary work location of such
employee; and
(2) if an employer, at its sole discretion, maintains a
system that tracks where such employee performs duties on a
daily basis, wages earned by such employee may, at the
election of such employer, be treated as earned at the
location in which such duties were remotely performed.
(b) Status of Businesses During Covered Period.--
Notwithstanding any provision of law of a taxing
jurisdiction--
(1) in the case of an out-of-jurisdiction business which
has any employees working remotely within such jurisdiction
during the covered period, the duties performed by such
employees within such jurisdiction during such period shall
not be sufficient to create any nexus or establish any
minimum contacts or level of presence that would otherwise--
(A) subject such business to any registration, taxation, or
other related requirements for businesses operating within
such jurisdiction; or
(B) cause such business to be deemed a resident of such
jurisdiction for tax purposes; and
(2) except as provided under subsection (a)(2), with
respect to any tax imposed by such taxing jurisdiction which
is determined, in whole or in part, based on net or gross
receipts or income, for purposes of apportioning or sourcing
such receipts or income, any duties performed by an employee
of an out-of-jurisdiction business while working remotely
during the covered period--
(A) shall be disregarded with respect to any filing
requirements for such tax; and
(B) shall be apportioned and sourced to the tax
jurisdiction which includes the primary work location of such
employee.
(c) Definitions.--For purposes of this section--
(1) Covered period.--The term ``covered period'' means,
with respect to any employee working remotely, the period--
(A) beginning on the date on which such employee began
working remotely; and
(B) ending on the earlier of--
(i) the date on which the employer allows, at the same
time--
(I) such employee to return to their primary work location;
and
(II) not less than 90 percent of their permanent workforce
to return to such work location; or
(ii) December 31, 2021.
(2) Employee.--The term ``employee'' has the meaning given
such term in section 3121(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the person's employment duties are deemed to have
been performed under subsection (a), in which case the taxing
jurisdiction's definition shall prevail.
(3) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986, unless such term is defined by the taxing jurisdiction
in which the person's employment duties are deemed to have
been performed under subsection (a), in which case the taxing
jurisdiction's definition shall prevail.
(4) Out-of-jurisdiction business.--The term ``out-of-
jurisdiction business'' means, with respect to any taxing
jurisdiction, any business entity which, excepting any
employees of such business who are working remotely within
such jurisdiction during the covered period, would, under the
existing law of such taxing jurisdiction, not otherwise--
(A) be subject to any registration, taxation, or other
related requirement for businesses operating within such
jurisdiction; or
(B) be deemed a resident of such jurisdiction for tax
purposes.
(5) Primary work location.--The term ``primary work
location'' means, with respect to an employee, the address of
the employer where the employee is regularly assigned to work
when such employee is not working remotely during the covered
period.
(6) Taxing jurisdiction.--The term ``taxing jurisdiction''
has the same meaning given such term under section 2(d)(4).
(7) Wages.--The term ``wages'' means all wages and other
remuneration paid to an employee that are subject to tax or
withholding requirements under the law of the taxing
jurisdiction in which the employment duties are deemed to be
performed under subsection (a) during the covered period.
(8) Working remotely.--The term ``working remotely'' means
the performance of duties by an employee at a location other
than the primary work location of such employee at the
direction of his or her employer due to conditions resulting
from the public health emergency relating to the virus SARS-
CoV-2 or coronavirus disease 2019 (referred to in this
paragraph as ``COVID-19''), including--
(A) to comply with any government order relating to COVID-
19;
(B) to prevent the spread of COVID-19; and
(C) due to the employee or a member of the employee's
family contracting COVID-19.
(d) Preservation of Authority of Taxing Jurisdictions.--
This section shall not be construed as modifying, impairing,
superseding, or authorizing the modification, impairment, or
supersession of the law of any taxing jurisdiction pertaining
to taxation except as expressly provided in subsections (a)
through (c).
SEC. 4. EFFECTIVE DATE; APPLICABILITY.
(a) Effective Date.--This Act shall apply to calendar years
beginning after December 31, 2019.
(b) Applicability.--This Act shall not apply to any tax
obligation that accrues before January 1, 2020.
______
By Ms. COLLINS (for herself and Mr. Warner):
S. 1272. A bill to amend the Internal Revenue Code of 1986 to promote
retirement savings on behalf of small business employees by making
improvements to SIMPLE retirement accounts and easing the transition
from a SIMPLE plan to a 401(k) plan, and for other purposes; to the
Committee on Finance.
Ms. COLLINS. Mr. President, I rise to introduce two bipartisan bills
that would help improve Americans' retirement security. Together, these
bills would make it easier for more small employers to offer retirement
plans and encourage employees to save more for their retirement.
[[Page S2126]]
There are many reasons why American households struggle to save for
retirement, including the shift away from employer-based ``defined
benefit'' plans and rising health care and long-term care costs. Longer
life spans increase the risk of outliving retirement savings. The
economic and health impacts of the COVID-19 crisis may also pose a
threat to retirement security.
Increasing access to employer-sponsored retirement plans is one way
to help improve the financial security of many Americans. According to
the Georgetown University Center for Retirement Initiatives, nationwide
only about 54 percent of private sector workers had access to a
retirement plan through their employer in 2020. In Maine, the
percentage is a bit higher; approximately 59 percent of private sector
employees had access to a retirement plan at work. But that still
leaves more than 200,000 employees without access to a plan.
In December 2019, provisions from my bipartisan Retirement Security
Act were signed into law as part of the Setting Every Community Up for
Retirement Enhancement or ``SECURE'' Act. These provisions will help to
expand access to employer-provided retirement plans by reducing their
cost and complexity, especially for small businesses. This law
represents an important step forward, but more is needed.
Congress established SIMPLE (Savings Incentive Match Plan for
Employees) retirement plans in 1996 to encourage small businesses to
provide their employees with retirement plans. These plans are less
costly and easier to navigate than traditional 401(k) plans and provide
an alternative approach for employers to help their employees save for
retirement.
The SIMPLE Plan Modernization Act, which I am introducing today with
my colleague, Senator Mark Warner, would provide greater flexibility
and access to employees and employers seeking to save for retirement by
using SIMPLE plans.
This legislation would expand access to SIMPLE plans by increasing
the contribution limit for most small businesses. In addition, the bill
includes incentives to encourage small businesses to move from a SIMPLE
plan to a 401(k) plan when they are able to make this change.
Like many Americans, spouses of active duty service members often
face challenges when it comes to saving for retirement. Military
spouses also face one hurdle that many others do not: frequent moves
and changes in employment.
According to the Department of Defense, about one-third of military
service members experience a permanent change of station move every
year. When a service member moves, their spouse usually relocates with
them. The military spouse may face periods of unemployment, where they
are not able to participate in an employer-sponsored retirement plan.
When they do find a new job, they often work part-time, despite seeking
full-time work, or are only able to spend a few years with their
employer before moving again. These factors often preclude them from
being eligible to receive employer contributions to their retirement
plan or from being fully vested in their plan.
The second bill I am introducing today focuses on helping to address
this need by providing a tax credit to small employers who provide
military spouses with accelerated eligibility for retirement plan
participation, employer contributions, and vesting.
In particular, the Military Spouses Retirement Security Act, which I
am introducing with my colleague Senator Maggie Hassan, would make
small employers--those with up to 100 employees--eligible for a tax
credit of up to $500 per year per military spouse. The credit would be
available for three years per military spouse. The amount of the credit
would be equal to $200 per military spouse, plus 100 percent of all
employer contributions for that spouse, up to $300.
To receive the tax credit, small employers must make a military
spouse immediately eligible for retirement plan participation within
two months of hire. Upon plan eligibility, a military spouse must be
eligible for any matching or non-elective contribution available to a
similarly situated employee with at least two years of service, and
must be 100 percent immediately vested in all employer contributions.
In light of the positive effects these bills would have on
strengthening retirement security for millions of Americans, I urge my
colleagues to support the SIMPLE Plan Modernization Act and the
Military Spouses Retirement Security Act.
Thank you, Mr. President.
______
By Mr. DURBIN (for himself and Mr. Portman):
S. 1287. A bill to amend title XVIII of the Social Security Act to
require manufacturers of certain single-dose vial drugs payable under
part B of the Medicare program to provide refunds with respect to
amounts of such drugs discarded, and for other purposes; to the
Committee on Finance.
Mr. President, I ask unanimous consent that the text of the bill be
printed in the Record.
There being no objection, the material was ordered to be printed in
the Record, as follows:
S. 1287
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Recovering Excessive Funds
for Unused and Needless Drugs Act of 2021'' or the ``REFUND
Act of 2021''.
SEC. 2. REQUIRING MANUFACTURERS OF CERTAIN SINGLE-DOSE
CONTAINER OR SINGLE-USE PACKAGE DRUGS PAYABLE
UNDER PART B OF THE MEDICARE PROGRAM TO PROVIDE
REFUNDS WITH RESPECT TO DISCARDED AMOUNTS OF
SUCH DRUGS.
Section 1847A of the Social Security Act (42 U.S.C. 1395-
3a), as amended by section 405 of division CC of the
Consolidated Appropriations Act, 2021, is amended--
(1) by redesignating subsection (h) as subsection (i); and
(2) inserting after subsection (g) the following:
``(h) Refund for Certain Discarded Single-Dose Container or
Single-Use Package Drugs.--
``(1) Secretarial provision of information.--
``(A) In general.--For each calendar quarter beginning on
or after January 1, 2022, the Secretary shall, with respect
to a refundable single-dose container or single-use package
drug (as defined in paragraph (8)), report to each
manufacturer (as defined in subsection (c)(6)(A)) of such
refundable single-dose container or single-use package drug
the following for the calendar quarter:
``(i) Subject to subparagraph (C), information on the total
number of units of the billing and payment code of such drug,
if any, that were discarded during such quarter, as
determined using a mechanism such as the JW modifier used as
of the date of enactment of this subsection (or any such
successor modifier that includes such data as determined
appropriate by the Secretary).
``(ii) The refund amount that the manufacturer is liable
for pursuant to paragraph (3).
``(B) Determination of discarded amounts.--For purposes of
subparagraph (A)(i), with respect to a refundable single-dose
container or single-use package drug furnished during a
quarter, the amount of such drug that was discarded shall be
determined based on the amount of such drug that was unused
and discarded for each drug on the date of service.
``(C) Exclusion of units of packaged drugs.--The total
number of units of the billing and payment code of a
refundable single-dose container or single-use package drug
of a manufacturer furnished during a calendar quarter for
purposes of subparagraph (A)(i) shall not include such units
that are packaged into the payment amount for an item or
service and are not separately payable.
``(2) Manufacturer requirement.--For each calendar quarter
beginning on or after January 1, 2022, the manufacturer of a
refundable single-dose container or single-use package drug
shall, for such drug, provide to the Secretary a refund that
is equal to the amount specified in paragraph (3) for such
drug for such quarter.
``(3) Refund amount.--
``(A) In general.--The amount of the refund specified in
this paragraph is, with respect to a refundable single-dose
container or single-use package drug of a manufacturer
assigned to a billing and payment code for a calendar quarter
beginning on or after January 1, 2022, an amount equal to 90
percent (or, in the case of a refundable single-dose
container or single-use package drug described in subclause
(I) or (II) of subparagraph (B)(ii), the percent determined
for such drug under subparagraph (B)(i)) of the product of--
``(i) the total number of units of the billing and payment
code for such drug that were discarded during such quarter
(as determined under paragraph (1)); and
``(ii)(I) in the case of a refundable single-dose container
or single-use package drug that is a single source drug or
biological, the
[[Page S2127]]
amount determined for such drug under subsection (b)(4); or
``(II) in the case of a refundable single-dose container or
single-use package drug that is a biosimilar biological
product, the average sales price determined under subsection
(b)(8)(A).
``(B) Treatment of drugs that require filtration or other
unique circumstances.--
``(i) In general.--The Secretary, through notice and
comment rulemaking--
``(I) in the case of a refundable single-dose container or
single-use package drug described in subclause (I) of clause
(ii), shall adjust the percentage otherwise applicable for
purposes of determining the refund amount with respect to
such drug under subparagraph (A) as determined appropriate by
the Secretary; and
``(II) in the case of a refundable single-dose container or
single-use package drug described in subclause (II) of clause
(ii), may adjust the percentage otherwise applicable for
purposes of determining the refund amount with respect to
such drug under subparagraph (A) as determined appropriate by
the Secretary.
``(ii) Drug described.--For purposes of clause (i), a
refundable single-dose container or single-use package drug
described in this clause is either of the following:
``(I) A refundable single-dose container or single-use
package drug for which preparation instructions required and
approved by the Commissioner of the Food and Drug
Administration include filtration during the drug preparation
process, prior to dilution and administration, and require
that any unused portion of such drug after the filtration
process be discarded after the completion of such filtration
process.
``(II) Any other refundable single-dose container or
single-use package drug that has unique circumstances
involving similar loss of product.
``(4) Frequency.--Amounts required to be refunded pursuant
to paragraph (2) shall be paid in regular intervals (as
determined appropriate by the Secretary).
``(5) Refund deposits.--Amounts paid as refunds pursuant to
paragraph (2) shall be deposited into the Federal
Supplementary Medical Insurance Trust Fund established under
section 1841.
``(6) Enforcement.--
``(A) Audits.--
``(i) Manufacturer audits.--Each manufacturer of a
refundable single-dose container or single-use package drug
that is required to provide a refund under this subsection
shall be subject to periodic audit with respect to such drug
and such refunds by the Secretary.
``(ii) Provider audits.--The Secretary shall conduct
periodic audits of claims submitted under this part with
respect to refundable single-dose container or single-use
package drugs in accordance with the authority under section
1833(e) to ensure compliance with the requirements applicable
under this subsection.
``(B) Civil money penalty.--
``(i) In general.--The Secretary shall impose a civil money
penalty on a manufacturer of a refundable single-dose
container or single-use package drug who has failed to comply
with the requirement under paragraph (2) for such drug for a
calendar quarter in an amount equal to the sum of--
``(I) the amount that the manufacturer would have paid
under such paragraph with respect to such drug for such
quarter; and
``(II) 25 percent of such amount.
``(ii) Application.--The provisions of section 1128A (other
than subsections (a) and (b)) shall apply to a civil money
penalty under this subparagraph in the same manner as such
provisions apply to a penalty or proceeding under section
1128A(a).
``(7) Implementation.--The Secretary shall implement this
subsection through notice and comment rulemaking.
``(8) Definition of refundable single-dose container or
single-use package drug.--
``(A) In general.--Except as provided in subparagraph (B),
in this subsection, the term `refundable single-dose
container or single-use package drug' means a single source
drug or biological (as defined in section 1847A(c)(6)(D)) or
a biosimilar biological product (as defined in section
1847A(c)(6)(H)) for which payment is established under this
part and that is furnished from a single-dose container or
single-use package.
``(B) Exclusions.--The term `refundable single-dose
container or single-use package drug' does not include a drug
or biological that is either a radiopharmaceutical or an
imaging agent.
``(9) Report to congress.--
``(A) In general.--Not later than 3 years after the date of
enactment of this subsection, the Office of the Inspector
General of the Department of Health and Human Services, in
consultation with the Centers for Medicare & Medicaid
Services and the Food and Drug Administration, shall submit
to the Committee on Energy and Commerce and the Committee on
Ways and Means of the House of Representatives and the
Committee on Finance of the Senate, a report on any impact
this subsection is demonstrated to have on--
``(i) the licensure, market entry, market retention, or
marketing of biosimilar biological products; and
``(ii) vial size changes, label adjustments, or
technological developments.
``(B) Updates.--At the direction of the Committees referred
to in subparagraph (A), the Office of the Inspector General
of the Department of Health and Human Services, in
consultation with the Centers for Medicare & Medicaid
Services and the Food and Drug Administration, shall
periodically update the report under such subparagraph.''.
____________________