; or (II) for 7 years, by 67 percent. (ii) Exception If an eligible professional described in clause (i) increased such professional’s financial risk (as specified by the Secretary) with respect to the furnishing of items and services during the most recent period for which data are available (which may be less than a year) for 2026 as compared to such professional’s financial risk with respect to the furnishing of such items and services during the most recent period for which data were available (which may be less than a year) for 2025, the Secretary may reduce the amount payable under subparagraph (A) for 2026 to such professional by a percentage that is less than the percentage otherwise applicable to such amount under clause (i) (and which may include 0 percent). ; (2) in paragraph (2)— (A) in subparagraph (B)— (i) in the subparagraph heading, by striking 2025 and inserting 2026 ; and (ii) in the matter preceding clause (i), by striking 2025 and inserting 2026 ; (B) in subparagraph (C)— (i) in the subparagraph heading, by striking 2026 and inserting 2027 ; and (ii) in the matter preceding clause (i), by striking 2026 and inserting 2027 ; and (C) in subparagraph (D), by striking 2024, and 2025 and inserting 2024, 2025, and 2026 ; and (3) in paragraph (4)(B), by striking 2025 and inserting 2025 and 2026 . (b) Conforming amendments Section 1848(q)(1)(C)(iii) of the Social Security Act ( 42 U.S.C. 1395w–4(q)(1)(C)(iii) is amended— (1) in subclause (II), by striking 2025 and inserting 2026 ; and (2) in subclause (III), by striking 2026 and inserting 2027 . 5. Updating the budget neutrality threshold Section 1848(c)(2)(B)(ii)(II) of the Social Security Act ( 42 U.S.C. 1395w–4(c)(2)(B)(ii)(II) ) is amended— (1) by striking Subject to and inserting the following: (aa) In general Subject to ; (2) in item (aa), as inserted by subparagraph (A), by striking $20,000,000 and inserting the amount specified in item (bb) for such year