Prop. Treas. Reg. § 51.4 Information provided by the agencies.

Proposed 2026-01-02 · REG-103430-24 · 91 FR 93 · Would amend § 51.4

Par. 2. Section 51.4 is amended by: 1. Removing the word “and” at the end of paragraph (b)(2)(i)(A); 2. Removing the period at the end of paragraph (b)(2)(i)(B); 3. Adding the language “; and” at the end of paragraph (b)(2)(i)(B); 4. Adding paragraph (b)(2)(i)(C); 5. In paragraph (b)(2)(iv), by removing the word “manufactured-paid” and adding the word “manufacturer-paid” in its place, and adding the language “or 70-percent (as applicable)” after the language “50-percent”; and 6. Adding paragraph (b)(2)(v). The additions read as follows:

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(b) * * *

(2) * * *

(i) * * *

(C) Any manufacturer discount program discount (within the meaning of paragraph (b)(2)(v) of this section).

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(v) Manufacturer discount program discount. For purposes of paragraph (b)(2)(i)(C) of this section, the term manufacturer discount program discount means a manufacturer-paid discount on certain drugs under the Manufacturer Discount Program described in section 1860D-14C of the Social Security Act.

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