; table of contents. Sec. 2. Quarterly reporting of estimated tax payments. Sec. 3. Aligning the filing thresholds for information reporting. Sec. 4. Uniform standards for the use of electronic signatures for third-party disclosure authorizations. Sec. 5. Pre-notification testing. Sec. 6. Treatment of cafeteria plans for employee-owners. Sec. 7. Excluding from self-employment income net earnings less than amount required for Social Security quarters of coverage. Sec. 8. Allowing a deduction for certain health insurance costs for self-employment tax purposes. Sec. 9. No effect of voluntary withholding agreements on worker classification. Sec. 10. Effect of voluntary training and group discount programs on worker classification. 2. Quarterly reporting of estimated tax payments (a) In general The table contained in paragraph (2) of section 6654(c) of the Internal Revenue Code of 1986 is amended— (1) by striking June 15 and inserting July 15 , and (2) by striking September 15 and inserting October 15 . (b) Effective date The amendments made by this section shall apply to installments due in taxable years beginning after December 31, 2017. 3. Aligning the filing thresholds for information reporting (a) Increasing the dollar threshold required for filing a 1099–MISC (1) In general Subsection (a) of section 6041 of the Internal Revenue Code of 1986 is amended by striking $600 and inserting $1,500 . (2) Inflation adjustment Section 6041 of such Code is amended by adding at the end the following new subsections: (h) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2018, the dollar amount in subsection (a) shall be increased by an amount equal to— (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 1992 in subparagraph (B) thereof. (i) Rounding If any dollar amount in subsection (a) (after being increased under