; (2) by striking determined— and all that follows in paragraph (2)(A) and inserting determined by substituting 2017 for 2016 in paragraph (3)(A)(ii), ; (3) by striking a married individual filing a separate return in paragraph (7)(B) and inserting any unmarried individual other than a surviving spouse or head of household ; (4) by striking married individuals filing separately in the heading of subparagraph (B) of paragraph (7) and inserting certain unmarried individuals ; and (5) by striking paragraph (8). (g) Special rules for certain children with unearned income Subsection (g) of section 1 of the Internal Revenue Code of 1986 is amended— (1) by striking paragraphs (1), (3), and (5); (2) by redesignating paragraphs (4), (6), and (7) as paragraphs (5), (7), and (8), respectively; (3) by redesignating paragraph (2) as paragraph (6) and by moving such paragraph to the position between paragraphs (5) and (7) (as so redesignated)