. (I) Section 6213(g)(2)(H) of such Code is amended by striking section 21 and inserting section 36C . (J) Section 6213(g)(2)(L) of such Code is amended by striking section 21, 24, 32, or 6428 and inserting section 24, 32, 36C, or 6428 . (K) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (L) The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 21 . (M) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Expenses for household and dependent care services necessary for gainful employment. . (b) Inflation adjustment of income thresholds for credit phasedown Section 36C(e) of the Internal Revenue Code of 1986, as redesignated by this section, is amended by adding at the end the following new paragraph: (11) Inflation adjustment (A) In general In the case of any taxable year beginning in a calendar year after 2017, the $2,000 amount and the $15,000 amount in subsection (a)(2) shall each 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 calendar year 2016 for calendar year 1992 in subparagraph (B) thereof. (B) Rounding Any increase determined under subparagraph (A) shall be rounded to the nearest multiple of— (i) in the case of the $2,000 amount, $50, and (ii) in the case of the $15,000 amount, $100. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1602. Amendments to the Child Care and Development Block Grant Act of 1990 (a) Authorization of appropriations Section 658B of the Child Care and Development Block Grant Act of 1990 ( 42 U.S.C. 9858 ) is amended by striking