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These billing units include the number of billing units for the HCPCS code of the Part B rebatable drug furnished during the relevant calendar quarter minus billing units of drugs with respect to which the manufacturer provides a discount under the 340B Program, billing units with respect to which the manufacturer could have paid a Medicaid rebate, and billing units that are packaged into the payment amount for an item or service and are not separately payable

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Other Proposed Taxes Tobacco excise tax proceeds are earmarked for a variety of government projects and have sufficiently demonstrated their ability to curb underage use

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