The "Patients Over Profit Act" aims to prevent conflicts of interest and promote competition by prohibiting the common ownership of health insurance issuers and certain healthcare providers that receive payments under Medicare. Specifically, it makes it unlawful for any person to directly or indirectly own, operate, or control both a health insurance issuer and an "applicable provider" or a management services organization (MSO) that manages such a provider. Entities found in violation must divest either the provider/MSO or the insurance issuer within two years for existing arrangements or one year for new acquisitions. The bill grants enforcement authority to various federal and state agencies, including the Inspector General of HHS, the Assistant Attorney General for Antitrust, the Federal Trade Commission, and State Attorneys General. Courts can order violators to cease operations, divest assets, and disgorge revenue received from healthcare services during the period of violation, with these funds directed to serve the healthcare needs of the harmed community. Furthermore, the legislation requires that all divestments be reported to the Federal Trade Commission and the Department of Justice, which will review their effect on competition and the public interest. For Medicare Advantage and Part D plans, the bill prohibits the Secretary from contracting with or making payments to organizations that violate these common ownership rules, effective January 1, 2026. Any claims submitted by non-compliant Medicare Advantage entities will be considered false or fraudulent, reinforcing the strict separation intended by this Act.