; plus (2) 25 percent of the total profit such manufacturer or distributor received in connection with manufacturing or distributing such opioid. 5. Treatment of certain tax credits for violators of illegal marketing and distribution practices with respect to opioids (a) In general Section 41 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Treatment of certain taxpayers violating illegal marketing and distribution practices with respect to opioids (1) In general In the case of any taxpayer who has engaged in an illegal marketing or distribution practice with respect to an opioid (within the meaning of section 303(h) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 333 ))— (A) no credit shall be allowed under subsection (a), section 45C(a), or section 3111(f) for any taxable year in the applicable period, and (B) the taxpayer's tax under this chapter for the taxable year described in paragraph (2)(A) shall be increased by an amount equal to the amount of credits allowed to such taxpayer by reason of subsection (a), section 45C(a), and section 3111(f) for the period described in paragraph (2)(B). (2) Applicable period For purposes of this subsection, the term applicable period means the period of taxable years which— (A) begins with the taxable year in which a civil penalty has been imposed for an illegal marketing or distribution practice with respect to an opioid under section 303(h)(3) of the Federal Food, Drug, and Cosmetic Act, and (B) has a duration equal to the number of taxable years in the period that begins with the first day on which the illegal marketing or distribution practice with respect to the opioid occurred and ends on the earlier of date on which— (i) the illegal marketing or distribution practice with respect to the opioid permanently ceased, or (ii) the date on which the civil penalty described in subparagraph (A) is imposed. For purposes of subparagraph (B), any portion of a taxable year that is less than a whole taxable year shall