; and (bb) for which the aggregate manufacturer price concessions received by PDP sponsors and MA organizations (or pharmacy benefit managers acting on behalf of such sponsors or organizations) for such drug are equal to or exceed 50 percent of aggregate gross covered prescription drug costs for such drug in the most recent plan year for which data is available, as determined by the Secretary based on previous submissions of Detailed DIR Reports (or successor reports) or other relevant reporting from PDP sponsors or MA organizations. (II) Applicable category or class The applicable categories and classes described in this subclause are the following, as specified by the United States Pharmacopeia: (aa) Anti-inflammatories (Inhaled Corticosteroids). (bb) Bronchodilators, Anticholinergic. (cc) Bronchodilators, Sympathomimetic. (dd) Respiratory tract agents. (ee) Anticoagulants. (ff) Cardiovascular agents. (v) Drug-specific threshold The term drug-specific threshold means the maximum percentage by which approximate price concessions with respect to a discount-eligible drug may vary from the actual manufacturer price concessions for such drug, as reported in the Detailed DIR Report (or successor report) for the applicable plan year. (vi) Net price The term net price means, with respect to a covered part D drug, the negotiated price of such drug, net of all approximate price concessions (estimated on an average per-unit basis, as needed) not already reflected in the negotiated price for the applicable plan year. (vii) Manufacturer price concessions The term manufacturer price concessions means, with respect to a covered part D drug, rebates that the PDP sponsor or MA organization receives from manufacturers. (G) Nonapplication of Paperwork Reduction Act Chapter 35 of title 44, United States Code, shall not apply to any data collection undertaken by the Secretary under this paragraph. (11) Limiting cost-sharing to net price (A) In general For plan years beginning on or after January 1, 2028, the cost-sharing (for costs