2016 in clause (ii) thereof . (38) Section 7430(c)(1) is amended by striking section 1(f)(3) for such calendar year, by substituting calendar year 1995 for calendar year 1992 in subparagraph (B) thereof in the flush text at the end and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 1995 for calendar year 2016 in clause (ii) thereof . (39) Section 7872(g)(5) is amended to read as follows: (5) Inflation adjustment (A) In general In the case of any loan made during any calendar year after 2018 to which paragraph (1) applies, the adjusted dollar amount shall be increased by an amount equal to— (i) such adjusted dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2017 for calendar year 2016 in clause (ii) thereof. (B) Adjusted dollar amount For purposes of this paragraph, the term adjusted dollar amount means the dollar amount in paragraph (2) as in effect for calendar year 2018. (C) Rounding Any increase under subparagraph (A) shall be rounded to the nearest multiple of $100. . (40) Section 219(b)(5)(C)(i)(II) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2007 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 2007 for calendar year 2016 in clause (ii) thereof . (41) Section 219(g)(8)(B) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2005 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 2005 for calendar year 2016 in clause (ii) thereof . (b) Other conforming amendments (1) Section 36B(b)(3)(B)(ii)(I)(aa) is amended to read as