calendar year 2017 for calendar year 2016 in clause (ii) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (h) Regulations The Secretary may issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance— (1) which ensures that no amount is taken into account under subsection (f)(4) with respect to more than one activity, and (2) which treats all specified service activities of the taxpayer as a single business activity for purposes of this section to the extent that such activities would be treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414. (i) References Any reference in this title to section 1 shall be treated as including a reference to this section unless the context of such reference clearly indicates otherwise. . (b) 25 percent rate for certain dividends of real estate investment trusts and cooperatives Section 1(h), as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: (13) 25 percent rate for certain dividends of real estate investment trusts and cooperatives (A) In general For purposes of this subsection, net capital gain (as defined in paragraph (11)) and unrecaptured section 1250 gain (as defined in paragraph (6)) shall each be increased by specified dividend income. (B) Specified dividend income For purposes of this paragraph, the term specified dividend income means— (i) in the case of any dividend received from a real estate investment trust, the portion of such dividend which is neither— (I) a capital gain dividend (as defined in section 852(b)(3)), nor (II) taken into account in determining qualified dividend income (as defined in paragraph (11)), and (ii) any dividend which is includible in gross income and which is received from an organization or corporation described in