) which has been identified by the Inspector General of the Department of Health and Human Services, under section 202(a)(3)(B)(i) of such Act, as being subject to a price spike. (2) Other terms The terms applicable entity , average price , price spike , price spike percentage , and price spike revenue have the same meaning given such terms under section 202(a)(1) of the Improving Access To Affordable Prescription Drugs Act . . (2) Clerical amendments (A) The heading of subchapter E of chapter 32 of the Internal Revenue Code of 1986 is amended by striking Medical devices and inserting Certain medical devices and prescription drugs . (B) The table of subchapters for chapter 32 of such Code is amended by striking the item relating to subchapter E and inserting the following new item: Subchapter E. Certain medical devices and prescription drugs . (3) The table of sections for subchapter E of chapter 32 of such Code is amended by adding at the end the following new item: Sec. 4192. Prescription drugs subject to price spikes. . (4) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act. (c) Revenues collected There are authorized to be appropriated to the Secretary of Health and Human Services such sums as are equal to any increase in revenue to the Treasury by reason of the provisions of this section or the amendments made by this section for the purposes of— (1) funding or conducting research on the economic and policy implications of price patterns of prescription drugs