The "Corporate Crimes Against Health Care Act" aims to curb exploitative practices in the health care sector by introducing new penalties and transparency requirements. It establishes a criminal penalty of 1 to 6 years imprisonment and a civil penalty of up to five times the clawback amount for "covered parties" whose actions contribute to a "triggering event" resulting in patient death or injury at a "target firm." These triggering events include significant salary payment delays, facility closures, rent or loan defaults, or insolvency. A key provision is the unjust enrichment clawback authority , allowing the Attorney General or State Attorneys General to recover "covered compensation" from "covered parties" up to 10 years before or after a triggering event. This clawback applies if the compensation was obtained through specific aggravating circumstances, such as dividend recapitalizations, sale-leasebacks, related person transactions, white-collar crime involvement, or charging excessive fees. Funds recovered through clawbacks are prioritized to cover shortfalls in employee salaries and benefits, especially pension funds in cases of bankruptcy, and to serve the health care needs of the affected community. The bill also addresses the role of Real Estate Investment Trusts (REITs) in health care. It prohibits entities that sell assets to or use assets as collateral for loans with REITs from receiving payments from federal health care programs, with an exception for pre-existing agreements. Furthermore, it repeals special tax rules for taxable REIT subsidiaries with interests in health care property and eliminates qualified REIT dividends from being considered qualified business income for tax deduction purposes, effective for taxable years after enactment. To increase transparency, the legislation mandates annual reporting of ownership and financial information by "specified entities" in health care, including hospitals, health systems, and various physician practices. This reporting covers mergers, acquisitions, ownership changes, business structures of controlling entities (including REITs), debt ratios, real estate transactions, revenue sharing arrangements, and fees paid to investors. The Secretary of Health and Human Services is required to make this information publicly available, with annual audits and significant civil monetary penalties for non-compliance or false reporting. Finally, the bill directs the Inspector General of the Department of Health and Human Services to conduct a comprehensive study on moral injury in health care . This study will evaluate the impact of profit-driven practices, such as overbilling, staff reductions, and insurer practices like prior authorization, on patient care quality, personnel well-being, and various federal health programs. It will also assess the financial returns to parties benefiting from these practices and the adequacy of existing federal policies to prevent health care fraud and abuse in an increasingly consolidated industry.