Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $10. (ii) Medical care cost adjustment For purposes of clause (i), the medical care cost adjustment for any calendar year is the adjustment prescribed by the Secretary, in consultation with the Secretary of Health and Human Services, for purposes of such clause. To the extent that CPI (as defined section 1(c)), or any component thereof, is taken into account in determining such adjustment, such adjustment shall be determined by taking into account C-CPI-U (as so defined), or the corresponding component thereof, in lieu of such CPI (or component thereof), but only with respect to the portion of such adjustment which relates to periods after December 31, 2017. (8) Certain payments to relatives treated as not paid for medical care An amount paid for a qualified long-term care service (as defined in section 7702B(c)) provided to an individual shall be treated as not paid for medical care if such service is provided— (A) by the spouse of the individual or by a relative (directly or through a partnership, corporation, or other entity) unless the service is provided by a licensed professional with respect to such service, or (B) by a corporation or partnership which is related (within the meaning of section 267(b) or 707(b)) to the individual. For purposes of this paragraph, the term relative means an individual bearing a relationship to the individual which is described in any of subparagraphs (A) through (G) of section 7706(d)(2). This paragraph shall not apply for purposes of subsection (b) with respect to reimbursements through insurance. . (B) Section 72(t)(2)(D)(i)(III) is amended by striking section 213(d)(1)(D) and inserting section 105(f)(1)(D) . (C) Section 104(a) is amended by striking section 213(d)(1) in the last sentence and inserting section 105(f)(1) . (D) Section 105(b) is amended by striking section 213(d) and inserting section 105(f) . (E) Section 139D is amended by striking section 213 and inserting