year begins, determined by substituting 2017 for 2016 in subparagraph (A)(ii) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. . (c) Exception for wage withholding rules Section 3402(a) is amended by adding at the end the following new paragraph: (3) Years when personal exemption amount is zero (A) In general In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall be applied by substituting $4,150 for the amount of one personal exemption provided in section 151(b) . (B) Inflation adjustment In the case of any calendar year beginning after 2018, the $4,150 amount in subparagraph (A) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2017 for 2016 in subparagraph (A)(ii) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. . (d) Exception for determining property exempt from levy Section 6334(d) is amended by adding at the end the following new paragraph: (4) Years when personal exemption amount is zero (A) In general In the case of any taxable year in which the exemption amount under section 151(d) is zero, paragraph (2) shall not apply and for purposes of paragraph (1) the term exempt amount means an amount equal to— (i) the sum of the amount determined under subparagraph (B) and the standard deduction, divided by (ii) 52. (B) Amount determined For purposes of subparagraph (A), the amount determined under this subparagraph is $4,150 multiplied by the number of the taxpayer’s dependents for the taxable year in which the levy occurs. (C) Inflation adjustment In the case of any taxable year beginning after 2018, the $4,150 amount in subparagraph (B) shall be increased