; (2) in clause (ii)— (A) by striking such costs shall be treated as incurred only if and inserting subject to clause (iii), such costs shall be treated as incurred only if ; (B) by striking , under section 1860D–14, or under a State Pharmaceutical Assistance Program ; and (C) by striking the period at the end and inserting ; and ; and (3) by inserting after clause (ii) the following new clause: (iii) such costs shall be treated as incurred and shall not be considered to be reimbursed under clause (ii) if such costs are borne or paid— (I) under section 1860D–14; (II) under a State Pharmaceutical Assistance Program; (III) by the Indian Health Service, an Indian tribe or tribal organization, or an urban Indian organization (as defined in section 4 of the Indian Health Care Improvement Act)