. (6) Section 42(h)(3)(H)(i)(II) is amended by striking section 1(f)(3) for such calendar year by substituting calendar year 2001 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year by substituting calendar year 2001 for calendar year 2016 in clause (ii) thereof . (7) Section 45R(d)(3)(B)(ii) is amended by striking section 1(f)(3) for the calendar year, determined by substituting calendar year 2012 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2012 for calendar year 2016 in clause (ii) thereof . (8) Section 125(i)(2) is amended— (A) by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2012 for calendar year 1992 in subparagraph (B) thereof in subparagraph (B) and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins , and (B) by striking $50 both places it appears in the last sentence and inserting $100 . (9) Section 162(o)(3) is amended by inserting as in effect before enactment of the Tax Cuts and Jobs Act after section 1(f)(5) . (10) Section 220(g)(2) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 1997 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1997 for calendar year 2016 in clause (ii) thereof . (11) Section 223(g)(1) is amended by striking all that follows subparagraph (A) and inserting the following: (B) the cost-of-living adjustment determined under section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined— (i) by substituting for calendar year 2016 in clause (ii) thereof— (I) except as provided in clause (ii), calendar year 1997 , and (II) in the case of each dollar amount in subsection (c)(2)(A), calendar year 2003 , and