of the Federal Food, Drug, and Cosmetic Act) that is referred to in the abbreviated application for such covered generic drug under such section. (V) Wholesale acquisition cost The term wholesale acquisition cost has the meaning given such term in section 1847A(c)(6)(B). (J) Cost-Sharing tiering requirements with respect to covered generic drugs and covered biosimilar biological products (i) Generic drug cost-Sharing tier With respect to a plan year beginning on or after January 1, 2021, the PDP sponsor offering the prescription drug plan shall— (I) have at least one cost-sharing tier on the formulary that only includes covered generic drugs and covered biosimilar biological products