under this section for a calendar year with respect to a covered entity (determined without regard to this paragraph), exceeds (B) the fee that would be determined under this section for such year with respect to such entity if branded prescription drug sales of all covered entities were determined without regard to clauses (ii) and (iii) of subsection (e)(3)(A), then such entity's fee under this section for such calendar year shall be determined as described in subparagraph (B). . (c) Effective date The amendments made by this section shall apply with respect to fees the annual payment date for which under section 9008 of the Patient Protection and Affordable Care Act is after December 31, 2018.