for the substitution of a year after 2016 for 2016 in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting the C-CPI-U for calendar year 2016 for the CPI for calendar year 2016 and all that follows in clause (ii) thereof. . (b) C-CPI-U Subsection (f) of section 1 is amended by striking paragraph (7), by redesignating paragraph (6) as paragraph (7), and by inserting after paragraph (5) the following new paragraph: (6) C-CPI-U For purposes of this subsection— (A) In general The term C-CPI-U means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year. (B) Determination for calendar year The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year. . (c) Application to permanent tax tables Section 1(f)(2)(A) is amended by inserting , determined by substituting 1992 for 2016 in paragraph (3)(A)(ii) . (d) Application to other Internal Revenue Code of 1986 provisions (1) The following sections are each amended by striking for calendar year 1992 in subparagraph (B) and inserting for calendar year 2016 in subparagraph (A)(ii) : (A) Section 23(h)(2). (B) Paragraphs (1)(A)(ii) and (2)(A)(ii) of section 25A(h). (C) Section 25B(b)(3)(B). (D) Subsection (b)(2)(B)(ii)(II), and clauses (i) and (ii) of subsection (j)(1)(B), of section 32. (E) Section 36B(f)(2)(B)(ii)(II). (F) Section 41(e)(5)(C)(i). (G) Subsections (e)(3)(D)(ii) and (h)(3)(H)(i)(II) of section 42. (H) Section 45R(d)(3)(B)(ii). (I) Section 62(d)(3)(B). (J) Section 125(i)(2)(B).