2020, 1 percent , and (B) in the case of any taxable year beginning after December 31, 2019, and before January 1, 2022, 2 percent . (3) Qualified active business income For purposes of this subsection, the term qualified active business income means the excess (if any) of— (A) any net business income derived from any active business activity, over (B) any net business loss derived from any active business activity. (4) 9-percent bracket threshold amount For purposes of this subsection, the term 9-percent bracket threshold amount means— (A) in the case of a joint return or surviving spouse, $75,000, (B) in the case of an individual who is the head of a household (as defined in section 2(b)), 3/4 of the amount in effect for the taxable year under subparagraph (A), and (C) in the case of any other individual, 1/2 of the amount in effect for the taxable year under subparagraph (A). (5) Applicable threshold amount For purposes of this subsection, the term applicable threshold amount means— (A) in the case of a joint return or surviving spouse, $150,000, (B) in the case of an individual who is the head of a household (as defined in section 2(b)), 3/4 of the amount in effect for the taxable year under subparagraph (A), and (C) in the case of any other individual, 1/2 of the amount in effect for the taxable year under subparagraph (A). (6) Estates and trusts Paragraph (1) shall not apply to any estate or trust. (7) Inflation adjustment In the case of any taxable year beginning after 2018, the dollar amounts in paragraphs (4)(A) and (5)(A) shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under subsection (c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in clause (ii) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (h) Regulations The Secretary