the base calendar year shall be increased such that such excess shall never be taken into account under clause (i). In the case of a base calendar year before 2017, the C-CPI-U for such year shall be determined by multiplying the CPI for such year by the amount determined under section 1(f)(3)(B). . (4) Section 132(f)(6)(A)(ii) is amended by striking for calendar year 1992 and inserting for calendar year 2016 in subparagraph (A)(ii) thereof . (5) Section 162(o)(3) is amended by striking adjusted for changes in the Consumer Price Index (as defined in section 1(f)(5)) since 1991 and inserting “adjusted by increasing any such amount under the 1991 agreement by an amount equal to— (A) such amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting calendar year 1990 for calendar year 2016 in subparagraph (A)(ii) thereof . (6) So much of clause (ii) of section 213(d)(10)(B) as precedes the last sentence is amended to read as follows: (ii) Medical care cost adjustment For purposes of clause (i), the medical care cost adjustment for any calendar year is the percentage (if any) by which— (I) the medical care component of the C-CPI-U (as defined in section 1(f)(6)) for August of the preceding calendar year, exceeds (II) such component of the CPI (as defined in section 1(f)(4)) for August of 1996, multiplied by the amount determined under section 1(f)(3)(B). . (7) Section 877(a)(2) is amended by striking for 1992 in subparagraph (B) and inserting for 2016 in subparagraph (A)(ii) . (8) Section 911(b)(2)(D)(ii)(II) is amended by striking for 1992 in subparagraph (B) and inserting for 2016 in subparagraph (A)(ii) . (9) Paragraph (2) of section 1274A(d) is amended to read as follows: (2) Adjustment for inflation In the case of any debt instrument arising out of a sale or exchange during any calendar year after 1989, each dollar amount contained in the preceding provisions of this section shall be increased by an amount equal