(without regard to this paragraph) be taxed at a rate below 25 percent in subparagraph (B)(i), and (ii) by substituting below the maximum 15-percent rate amount for which would (without regard to this paragraph) be taxed at a rate below 39.6 percent in subparagraph (C)(ii)(I). (B) Maximum amounts defined For purposes of applying section 1(h) with the modifications described in subparagraph (A)— (i) Maximum zero rate amount The maximum zero rate amount shall be— (I) in the case of a joint return or surviving spouse, $77,200 ( ½ such amount in the case of a married individual filing a separate return), (II) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700, (III) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under clause (i), and (IV) in the case of an estate or trust, $2,600. (ii) Maximum 15-percent rate amount The maximum 15-percent rate amount shall be— (I) in the case of a joint return or surviving spouse, $479,000 ( ½ such amount in the case of a married individual filing a separate return), (II) in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400, (III) in the case of any other individual (other than an estate or trust), $425,800, and (IV) in the case of an estate or trust, $12,700. (C) Inflation adjustment In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. (6) Section 15 not to apply Section 15 shall not apply to any change in a rate of tax by reason of this subsection. . (b) Due diligence tax preparer requirement with respect to head of household filing