purposes of this subsection, the term C-CPI-U transition multiple means the amount obtained by dividing— (A) the C-CPI-U for calendar year 2016, by (B) the CPI for calendar year 2016. (5) C-CPI-U For purposes of this subsection— (A) In general The term C-CPI-U means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year. (B) Determination for calendar year The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year. (6) CPI For purposes of this subsection— (A) In general The term Consumer Price Index means the last Consumer Price Index for All Urban Consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used. (B) Determination for calendar year The CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year. (d) Special rules for certain children with unearned income (1) In general In the case of any child to whom this subsection applies for any taxable year— (A) the 25-percent bracket threshold amount shall not be more than the taxable income of such child for the taxable year reduced by the net unearned income of such child, and (B) the 35-percent bracket threshold amount shall not be more than the sum of— (i) the taxable income of such child for the taxable year reduced by the net unearned income