in the case of a taxpayer described in paragraph (1)(D). , (c) Inflation adjustment Section 55(d)(3) is amended to read as follows: (3) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2018, each dollar amount described in clause (i) or (ii) of subparagraph (B) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting— (i) in the case of a dollar amount contained in paragraph (1)(D) or (2)(C) or in subsection (b)(1)(A), calendar year 2011 for calendar year 2016 in subparagraph (A)(ii) thereof, and (ii) in the case of a dollar amount contained in paragraph (1)(A), (1)(B), or (2)(A), calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. Any increased amount determined under this paragraph shall be rounded to the nearest multiple of $100 ($50 in the case of the dollar amount contained in paragraph (2)(C)). . (d) Conforming amendment Section 55(d) is amended by striking paragraph (4). (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. III Budgetary effects 301. Budgetary effects (a) Statutory PAYGO scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).