; (3) the term list price has the meaning given the term wholesale acquisition cost in section 1847A(c)(6)(B) of the Social Security Act; and (4) the term rebate means any discount, price concession, or fee, other than the fee described in section (a)(1)(B), the terms of which are fixed at the time of the sale and disclosed, but which is not received at the time of the sale. . (b) Conforming amendment Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: (D) Safe harbor for absence of deductible for insulin A plan shall not fail to be treated as a high deductible health plan by reason of exempting insulin from any deductible pursuant to section 2729A(b) of the Public Health Service Act during the period described in section 2729A(a)(2) of such Act. . (c) Effective date The amendments made by subsections (a) and (b) shall take effect with respect to plan years beginning on or after January 1, 2022. 3. Insulin price protections under Medicare part D Section 1860D–4 of the Social Security Act ( 42 U.S.C. 1395w–104 ) is amended— (1) by redesignating the subsection (m) as added by section 6063(c) of the SUPPORT for Patients and Communities Act ( Public Law 115–271 ) as subsection (n)