a multiple of $5, such increase shall be rounded to the nearest multiple of $5. . (2) Conforming amendments Section 117(c) of such Code is amended— (A) in the heading, by striking Limitation and inserting Limitations , and (B) in the heading of paragraph (1), by striking In general and inserting Payment for teaching, research, and other services . (e) Effective date The amendments made by this section apply with respect to amounts received in taxable years beginning after December 31, 2016.