1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2005 for calendar year 2016 in clause (ii) thereof . (b) Other conforming amendments (1) Section 36B(b)(3)(B)(ii)(I)(aa) is amended to read as follows: (aa) who is described in section 1(b)(1)(B) and who does not have any dependents for the taxable year, . (2) Section 486B(b)(1) is amended— (A) by striking maximum rate in effect and inserting highest rate specified , and (B) by striking section 1(e) and inserting section 1 . (3) Section 511(b)(1) is amended by striking section 1(e) and inserting section 1 . (4) Section 641(a) is amended by striking section 1(e) shall apply to the taxable income and inserting section 1 shall apply to the taxable income . (5) Section 641(c)(2)(A) is amended to read as follows: (A) Except to the extent provided in section 1(h), the rate of tax shall be treated as being the highest rate of tax set forth in section 1(a). . (6) Section 646(b) is amended to read as follows: (b) Taxation of income of trust Except as provided in subsection (f)(1)(B)(ii), there is hereby imposed on the taxable income of an electing Settlement Trust a tax at the rate specified in section 1(a)(1). Such tax shall be in lieu of the income tax otherwise imposed by this chapter on such income. . (7) Section 685(c) is amended by striking Section 1(e) and inserting Section 1 . (8) Section 904(b)(3)(E)(ii)(I) is amended by striking set forth in subsection (a), (b), (c), (d), or (e) of section 1 (whichever applies) and inserting the highest rate of tax specified in section 1 . (9) Section 1398(c)(2) is amended by striking subsection (d) of . (10) Section 3402(p)(1)(B) is amended by striking any percentage applicable to any of the 3 lowest income brackets in the table under section 1(c), and inserting 12 percent, 25 percent, . (11) Section 3402(q)(1) is amended by striking the product of third lowest rate of tax applicable under section 1(c) and and inserting 25 percent of . (12) Section 3402(r)(3) is amended