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 proceeding initiated by the Federal Trade Commission under section 27 of the Federal Trade Commission Act, such consent decree shall be treated for purposes of this subsection as if the Commission had determined under such section that the taxpayer violated section 5 of such Act in connection with the sale of the drug product to which such proceeding relates. (5) Recapture not taken into account in determining maximum penalty The increase in tax under this subsection shall not be treated as a penalty for purposes of section 27(f) of the Federal Trade Commission Act. . (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 3. Disallowance of tax deduction for civil penalties in connection with actions for unlawful compensation for delay (a) In general Section 162(f) of the Internal Revenue Code of 1986 is amended— (1) by striking for any fine and inserting for— (1) any fine