years beginning after December 31, 2017. 307. Increase in large corporation threshold for estimated tax payments (a) In General Section 6655(g)(2) is amended— (1) by striking $1,000,000 in subparagraph (A) and inserting $1,500,000 , (2) by striking the $1,000,000 amount specified in subparagraph (A) in subparagraph (B)(ii) and inserting the amount in effect for the taxable year under subparagraph (A) , and (3) by inserting after subparagraph (B) the following new subparagraph: (C) Inflation adjustment (i) In general In the case of any taxable year beginning in a calendar year after 2018, the $1,500,000 amount in subparagraph (A) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) 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. (ii) Rounding If any dollar amount, after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000. . (b) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 308. Expansion of interest netting (a) In General Subsection (d) of section 6621 is amended by adding at the end the following new sentence: Solely for purposes of the preceding sentence, section 6611(e) shall not apply. . (b) Effective Date The amendment made by this section shall apply to interest accrued after December 31, 2017. 309. Clarification of application of Federal tax deposit penalty Nothing in section 6656 of the Internal Revenue Code of 1986 shall be construed to permit the percentage specified in subsection (b)(1)(A)(iii) thereof to apply other than in a case where the failure is for more than 15 days. IV The right to be informed 401. Collection activities with respect to joint return disclosable to either spouse based on oral request (a) In General Paragraph (8) of section