; and (II) the term intentionally means, with respect to an overcharge, that such overcharge is not due to inadvertent error. . (3) Non-application of 340B ceiling price and CMP regulation The Secretary of Health and Human Services shall not take any action to implement, administer, or enforce the provision of the final regulation titled 340B Drug Pricing Program Ceiling Price and Manufacturer Civil Monetary Penalties Regulation published on June 5, 2018 (83 Fed. Reg. 25943 et seq.), that changes the effective date of the 340B Drug Pricing Program Ceiling Price and Manufacturer Civil Monetary Penalties Regulation from July 1, 2018 to July 1, 2019. The effective date shall be determined as if such final regulation published on June 5, 2018, did not apply. (4) Implementation The Secretary of Health and Human Services shall implement the amendments made by paragraphs (1) and (2) by program instruction or otherwise such that such amendment applies to instances of overcharges occurring on or after the date that is 60 days after the date of the enactment of this Act. (5) GAO report Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report evaluating the extent to which the Secretary of Health and Human Services is carrying out the provisions of clause (vi) of section 340B(d)(1)(B) of the Public Health Service Act ( 42 U.S.C. 256b(d)(1)(B) ), as amended by this subsection. (e) Manufacturer transparency Section 340B(d)(1)(B) of the Public Health Service Act ( 42 U.S.C. 256b(d)(1)(B) ) is amended by adding at the end the following new clauses: (vii) The requirement that the applicable ceiling price described in clause (iii) for a covered outpatient drug, with respect to a calendar quarter, shall be equal to the average manufacturer price under section 1927(k)(1) of the Social Security Act from the preceding calendar quarter for the smallest unit of measure minus the unit rebate amount and will be calculated using six decimal places