(1)(C)(ii)(I) and inserting below the maximum 15-percent rate amount , and (3) by adding at the end the following new paragraph: (12) Maximum amounts defined For purposes of this subsection— (A) Maximum zero rate amount The maximum zero rate amount shall be— (i) in the case of a joint return or surviving spouse, $77,200, (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. (B) 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 subparagraphs (A) and (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. If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. . (i) Conforming amendments (1) Section 1 of the Internal Revenue Code of 1986 is amended by striking subsections (i) and (j). (2) Section 3402(q)(1) of such Code is amended by striking third lowest and inserting fourth lowest . (j) Section 15 not To apply Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in a rate of tax by reason of this