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To identify the payment amount benchmark period for a Part D rebatable drug, CMS would use the FDA approval date or the first marketed date reported under section 1927(b)(3)(A)(v) of the Act, as applicable

Before we iterate their comments, here are the pertinent details of the Altadis proposal

In the states, the decline in excise tax revenue would be $2.6 billion, the decline in sales tax revenue would be $892 million, and the decline in MSA payments would be $1.2 billion, for a total state revenue loss of $4.7 billion