Amended by section 1404 of HCERA. Imposes an annual non-deductible fee on certain manufacturers and importers of branded prescription drugs and biologics – excluding orphan drugs – totaling (sector-wide) $2.5 billion for 2011; $2.8 billion in 2012 and 2013; $3.0 billion for 2014, 2015 and 2016; $4.0 billion for 2017; $4.1 billion for 2018; and $2.8 billion for 2019 and subsequent years. Apportions these fees based on a covered entity’s ratio of branded prescription drug sales during the preceding calendar year, compared with the aggregate sales of all covered entities, taking into account sales on a sliding scale between zero percent of those below $5M and 100 percent of those above $400M. Requires HHS, Veterans Affairs and DOD to report to Treasury the total branded prescription drug sales for each covered entity with respect to each specified government program under their respective jurisdictions. Effective calendar years beginning after December 31, 2010.