Untitled section

(a) The Secretary shall publish in the fiscal year 2027 budget justification and on Departmental Web sites information concerning the employment of full-time equivalent Federal employees or contractors for the purposes of implementing, administering, enforcing, or otherwise carrying out the provisions of the ACA, and the amendments made by that Act, in the proposed fiscal year and each fiscal year since the enactment of the ACA. (b) With respect to employees or contractors supported by all funds appropriated for purposes of carrying out the ACA (and the amendments made by that Act), the Secretary shall include, at a minimum, the following information: (1) For each such fiscal year, the section of such Act under which such funds were appropriated, a statement indicating the program, project, or activity receiving such funds, the Federal operating division or office that administers such program, and the amount of funding received in discretionary or mandatory appropriations. (2) For each such fiscal year, the number of full-time equivalent employees or contracted employees assigned to each authorized and funded provision detailed in accordance with paragraph (1). (c) In carrying out this section, the Secretary may exclude from the report employees or contractors who— (1) are supported through appropriations enacted in laws other than the ACA and work on programs that existed prior to the passage of the ACA; (2) spend less than 50 percent of their time on activities funded by or newly authorized in the ACA; or (3) work on contracts for which FTE reporting is not a requirement of their contract, such as fixed-price contracts.