Details on the NIH requirements are found on their Data Management and Sharing Policy website, which includes:
See also the Data Management and Sharing Plan Checklist for Researchers, from the Working Group on NIH DMSP Guidance.
Use the DMPTool to create your data management plan. The DMPTool provides a click-through wizard for creating a DMP that complies with funder requirements, and includes DMP templates. Free to use for UCB researchers.
UC Berkeley Library has prepared Guidance for Data Management and Sharing Costs on NIH Budget Requests (docx).