gross income under section 911, 931, or 933. (2) Threshold amount For purposes of paragraph (1), the term threshold amount means— (A) $47,520 in the case of a joint return, (B) $35,640 in the case of a head of household, and (C) $23,760 in the case of a separate return. (c) Definitions For purposes of this section— (1) Eligible individual The term eligible individual means an individual who uses menstrual hygiene products. (2) menstrual hygiene products defined The term menstrual hygiene products shall be determined by the Secretary of Health and Human Services by regulation and provided to the Secretary, and shall include tampons, pads, liners, cups, and similar products used by women with respect to menstruation. (d) Adjustment for inflation (1) In general For each taxable year beginning after 2017, the dollar amounts in subsections (a) and (b)(2) shall each be increased by an amount equal to the product of— (A) such dollar amount, and (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2016 for calendar year 1992 in subparagraph (B) thereof. (2) Rounding If any increase determined under paragraph (1)— (A) in the case of the dollar amount in subsection (a) is not a multiple of $5, such increase shall be rounded to the next highest multiple of $5, and (B) in the case of the dollar amount in subsection (b)(2), is not a multiple of $1,000, such increase shall be rounded to the next lowest multiple of $1,000. (e) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section. . (b) Conforming amendments (1) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Menstrual hygiene products. . (c) Effective date The amendments made