determined under section 1(c)(2)(A) for the calendar year in which such taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in clause (ii) thereof. If any increase determined under the preceding sentence is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. . (94) Section 7706(e)(3), as redesignated by this section, is amended by inserting (as in effect before its repeal) after section 151 . (95) Section 7706(f)(6)(B), as redesignated by this section, is amended by striking clause (i) and designating clauses (ii), (iii), and (iv) as clauses (i), (ii), and (iii), respectively. (96) The table of parts for subchapter B of chapter 1 is amended by striking the item relating to part V. (97) The table of sections for chapter 79 is amended by adding at the end the following new item: Sec. 7706. Dependent defined. . (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 142. Limitation on deduction for State and local, etc. taxes (a) In general Section 164(b)(6) is amended by striking all that precedes The preceding sentence and inserting the following: Make this match technicals. (6) Limitation on individual deductions In the case of an individual— (A) no deduction shall be allowed under this chapter for foreign real property taxes paid or accrued during the taxable year, and (B) the aggregate amount of the deduction allowed under this chapter for taxes described in paragraphs (1), (2), and (3) of subsection (a) and paragraph (5) of this subsection paid or accrued by the taxpayer during the taxable year shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 143. Limitation on deduction for qualified residence interest (a) Interest on home equity indebtedness Section 163(h)(3)(A) is amended by striking during the taxable