Fee year | Applicable amount |
2011 | $2,500,000,000 |
2012 | 2,800,000,000 |
2013 | 2,800,000,000 |
2014 | 3,000,000,000 |
2015 | 3,000,000,000 |
2016 | 3,000,000,000 |
2017 | 4,000,000,000 |
2018 | 4,100,000,000 |
2019 and thereafter | 2,800,000,000 |
Covered entity's branded prescription drug sales during the calendar year that are: | Percentage of branded prescription drug sales taken into account is: |
Not more than $5,000,000 | 0 |
More than $5,000,000 but not more than $125,000,000 | 10 |
More than $125,000,000 but not more than $225,000,000 | 40 |
More than $225,000,000 but not more than $400,000,000 | 75 |
More than $400,000,000 | 100 |
26 C.F.R. §51.5