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107 STAT. 614 PUBLIC LAW 103-66—AUG. 10, 1993 "(in) after December 31, 1993, and before January 1,1995, is 15.4 percent; "(IV) after December 31, 1994, and before January 1,1996, is 15.2 percent; and "(V) after December 31, 1995, is 15.1 percent. "(ii) TEMPORARY LIMITATION ON MAXIMUM REBATE AMOUNT.—^In no case shall the amount applied under subparagraph (AXii) for a rebate period beginning— "(I) before January 1, 1992, exceed 25 percent of the average manufacturer price; or "(II) after December 31,1991, and before Janu- ary 1, 1993, exceed 50 percent of the average manufacturer price. "(C) BEST PRICE DEFINED.—For purposes of this section— "(i) IN GENERAL.—^The term "best price* means, with respect to a single source drug or innovator multiple source drug of a manufactiirer, the lowest price avail- able from the manufacturer during the rebate period to any wholesaler, retailer, provider, health mainte- nance organization, nonprofit entity, or governmental entity within the United States, excluding— "(I) any prices charged on or after October 1, 1992, to the Indian Health Service, the Depart- ment of Veterans Affairs, a State home receiving funds under section 1741 of title 38, United States Code, the Department of Defense, the Public Health Service, or a covered entity described in subsection (aX5XB); "(II) any prices charged under the Federal Supply Schedule of the (jeneral Services Adminis- tration; "(III) any prices used under a State pharma- ceutical assistance program; and "(IV) any depot prices and single award con- tract prices, as defined by the Secretary, of any agency of the Federal Government, "(ii) SPECIAL RULES.—The term *best price'— "(I) shall be inclusive of cash discounts, free goods tiiat are contingent on any purchase require- ment, volume discounts, and rebates (other than rebates under tihis section); "(II) shall be determined without regard to special packaging, labeling, or identifiers on the dos£^e form or product or package; and ^III) shall not take into accoimt prices that are merely nominal in amount. "(2) ADDITIONAL REBATE FOR SINGLE SOURCE AND INNOVA- TOR MULTIPLE SOURCE DRUGS.— "(A) IN GENERAL.—^The amount of the rebate specified in this subsection for a rebate period, with respect to each dosage form and strength of a single source drug or an innovator multiple source drug, shall be increased by an amovmt equal to the product of— "(i) the total number of imits of such dosage form and strength dispensed after December 31, 1990, for