adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2014 for calender year 1992 in subparagraph (B) thereof. (2) Rounding rule Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100. . (c) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.