Section 1833(z) of the Social Security Act ( 42 U.S.C. 1395l(z) ) is amended— (1) in paragraph (1)(A), by striking 2025 and inserting 2027 and by adding after 5 percent (or, with respect to 2025, 3.5 percent and before the close parenthesis or, with respect to 2026 and any subsequent year, the scaled percentage amount