year, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 5. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information (a) Increase in amount of damages Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended by striking $1,000 and inserting $10,000 . (b) Adjustment for inflation Section 7431 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Adjustment for inflation In the case of any calendar year after 2018, the $10,000 amount in subsection (c)(1)(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 such calendar year, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. . (c) Period for bringing action Subsection (d) of section 7431 of the Internal Revenue Code of 1986 is amended by striking 2 years and inserting 5 years . (d) Effective date The amendment made by this section shall apply to inspections and disclosure occurring on and after the date of the enactment of this Act. 6. Ban on ex parte discussions (a) In general Notwithstanding section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, the Internal Revenue Service shall prohibit any ex parte communications between officers in the Internal Revenue Service Office of Appeals and other Internal Revenue Service employees with respect to any matter pending before such officers. (b)