the 270th day described in subsection (b) with respect to such drug, 85 percent, and (4) in the case of sales of such drug during any subsequent day, 95 percent. (d) Definitions The terms selected drug publication date and maximum fair price have the meaning given such terms in section 1191 of the Social Security Act and the term selected drug has the meaning given such term in section 1192 of such Act. (e) Anti-Abuse rule In the case of a sale which was timed for the purpose of avoiding the tax imposed by this section, the Secretary may treat such sale as occurring during a day described in subsection (b). . (b) No deduction for excise tax payments Section 275 of the Internal Revenue Code of 1986 is amended by adding or by section 4192 before the period at the end of subsection (a)(6). (c) Conforming amendments (1) Section 4221(a) of the Internal Revenue Code of 1986 is amended by inserting or 4192 after section 4191 . (2) Section 6416(b)(2) of such Code is amended by inserting or 4192 after section 4191 . (d) Clerical amendments (1) The heading of subchapter E of chapter 32 of the Internal Revenue Code of 1986 is amended by striking Medical devices and inserting Other medical products . (2) 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. Other medical products . (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. Selected drugs during noncompliance periods. . (e) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act. II Medicare Parts B and D Prescription Drug Inflation Rebates 201. Medicare part B rebate by manufacturers (a) In general Section 1834 of the Social Security Act ( 42 U.S.C. 1395m ) is amended by adding at the end the following new subsection: (x) Rebate by manufacturers for single source drugs with prices increasing faster than inflation