North Carolina General Statutes Chapter 58. Insurance § 58-56A-6. Spread pricing reports

(a) Beginning March 31, 2026, and quarterly thereafter, any pharmacy benefits manager that charges an insurer offering a health benefit plan a price for a prescription drug that differs from the amount the pharmacy benefits manager directly or indirectly pays the pharmacy or pharmacist for providing pharmacist services under that same health benefit plan shall report the aggregate difference between the price charged the insurer and the price paid to the pharmacy or pharmacist for each drug where there is a difference in price.

(b) Any insurer who receives a spread pricing report from a pharmacy benefits manager shall make that report available on its website and to any employers who have purchased a health benefit plan from the insurer.

(c) Any pharmacy benefits manager who (i) is obligated to make a report under subsection (a) of this section and (ii) is in a contractual relationship with an employer who has purchased a health benefit plan from an insurer shall submit the report directly to the employer.