Helping Fill the Medicare Rx Gap Act of 2006 - Amends part D (Voluntary Prescription Drug Benefit Program) of title XVIII (Medicare) of the Social Security Act (SSA), with respect to the annual out of pocket threshold, to count costs incurred in providing prescription drugs by the Indian Health Service, a federally-qualified health center, an AIDS drug assistance program, certain hospitals, or a pharmaceutical manufacturer patient assistance program.
Amends SSA title XI, with respect to criminal penalties for certain illegal remunerations, to exclude from prohibited remunerations (provide safe harbor for) any remuneration paid by a pharmaceutical manufacturer patient assistance program, either in cash or through the distribution or donation of covered Part D drugs, to an individual enrolled in a Part D plan or a Medicare Advantage Prescription Drug (MA-PD) plan under SSA title XVIII part C.