adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2016 for calendar year 1992 in subparagraph (B) thereof. (2) Rounding If any increase under paragraph (1) is not a multiple of $1,000, such increase shall be rounded to the next lowest multiple of $1,000. , and (6) in subsection (i), by striking 2-year limit on the credit period through the use of successor entities and the avoidance of the limitations and inserting limitation . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.