(as defined in section 152(c)(1)) for the taxable year and who is not required to file a return for such taxable year. (d) Retirement distributions For purposes of this section, the term retirement distribution means any distribution from— (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (2) an annuity plan described in section 403(a), (3) an annuity contract described in section 403(b), (4) an individual retirement account described in section 408(a), (5) an individual retirement annuity described in section 408(b), (6) an eligible deferred compensation plan (as defined in section 457), (7) a governmental plan (as defined in section 414(d)), or (8) a trust described in section 501(c)(18). Such term includes any plan, contract, account, annuity, or trust which, at any time, has been determined by the Secretary to be such a plan, contract, account, annuity, or trust. (e) Income of certain children For purposes of this part— (1) an individual’s taxable income shall include the taxable income of each dependent child of such individual who has not attained age 14 as of the close of such taxable year, and (2) such dependent child shall have no liability for tax imposed by this section with respect to such income and shall not be required to file a return for such taxable year. (f) Inflation adjustment (1) In general In the case of any taxable year beginning in a calendar year after 2018, each dollar amount contained in subsection (c) shall be increased by an amount determined by the Secretary to be equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment for such calendar year. (2) Cost-of-living adjustment For purposes of paragraph (1), the cost-of-living adjustment for any calendar year is the percentage (if any) by which— (A) the CPI for the preceding calendar year, exceeds (B) the CPI for the calendar year 2017. (3) CPI for any calendar year For purposes of paragraph (2), the CPI for any calendar year is the average of the Consumer Price