taxable year begins, determined— (i) by substituting for calendar year 2016 in clause (ii) thereof— (I) except as provided in clause (ii), calendar year 1997 , and (II) in the case of each dollar amount in subsection (c)(2)(A), calendar year 2003 , and (ii) by substituting March 31 for August 31 in paragraphs (5)(B) and (6)(B) of section 1(c). The Secretary shall publish the dollar amounts as adjusted under this subsection for taxable years beginning in any calendar year no later than June 1 of the preceding calendar year. . (12) Section 430(c)(7)(D)(vii)(II) is amended by striking section 1(f)(3) for the calendar year, determined by substituting calendar year 2009 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year, determined by substituting calendar year 2009 for calendar year 2016 in clause (ii) thereof . (13) Section 512(d)(2)(B) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, by substituting calendar year 1994 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1994 for calendar year 2016 in clause (ii) thereof . (14) Section 513(h)(2)(C)(ii) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 1987 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1987 for calendar year 2016 in clause (ii) thereof . (15) Section 831(b)(2)(D)(ii) is amended by striking section 1(f)(3) for such calendar year by substituting calendar year 2013 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year by substituting calendar year 2013 for calendar year 2016 in clause (ii) thereof . (16) Section 877A(a)(3)(B)(i)(II) is amended by striking section 1(f)(3)