1. Short title This Act may be cited as the Competitive Deals Resulting in Unleashed Generics and Savings Act of 2017 or the Competitive DRUGS Act of 2017 . 2. Clawback of research and development tax benefits for manufacturers engaging in pay-for-delay (a) In general Section 41 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Recapture (1) In general If the Federal Trade Commission determines under section 27 of the Federal Trade Commission Act that the taxpayer violated section 5 of such Act in connection with the sale of a drug product (as defined in such section), then the tax under this chapter for the taxable year which includes the date of such determination shall be increased by the sum of the product for each of the 2 relevant years of— (A) the aggregate decrease in the credits allowed under section 38 for such relevant year which would have resulted solely from reducing to zero any credit determined under this section, multiplied by (B) the sales ratio for such drug product for such relevant year. (2) Relevant year For purposes of this subsection, the term relevant year means, with respect to any determination by the Federal Trade Commission described in paragraph (1), a taxable year in which the aggregate decrease in the credits allowed under section 38 which would have resulted solely from reducing to zero any credit determined under this section is one of the two highest such decreases during the 10-year period ending with the last taxable year that ended before the date of such determination. (3) Sales ratio For purposes of this subsection, the term sales ratio means, with respect to a drug product sold by a taxpayer in a taxable year, the ratio of— (A) the revenue from sales of such drug product by such taxpayer during such taxable year, to (B) the total revenue from sales of all drug products by such taxpayer during such taxable year. (4) Consent decrees deemed to be violations If a taxpayer enters into a consent decree with respect to any