provisions of this Act, is amended by striking subparagraph (E). (3) Section 164(b)(5)(H)(ii)(III) is amended by striking (as determined under section 68(b)) . (4) Section 164(b)(5)(H) is amended by adding at the end the following new clause: (iii) Applicable amount defined For purposes of clause (ii), the term applicable amount means— (I) $300,000 in the case of a joint return or a surviving spouse, (II) $275,000 in the case of a head of household, (III) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and (IV) ½ the amount applicable under subclause (I) in the case of a married individual filing a separate return. For purposes of this paragraph, marital status shall be determined under section 7703. In the case of any taxable year beginning in calendar years after 2017, each of the dollar amounts in this clause shall be increased by an amount equal to such dollar amount, multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2012 for 2016 in subparagraph (A)(ii) thereof. If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 147. Termination of exclusion for qualified bicycle commuting reimbursement (a) In general Section 132(f)(1) is amended by striking subparagraph (D). (b) Conforming amendments (1) Section 132(f)(2) is amended by adding and at the end of subparagraph (A), striking , and at the end of subparagraph (B) and inserting a period, and striking subparagraph (C). (2) Section 132(f)(4) is amended by striking (other than a qualified bicycle commuting reimbursement) . (3) Section 132(f) is amended by striking paragraph (8). (4) Section 274(l)(2) is amended by striking after December 31, 2017, and before January 1, 2026 .