$9,150. (3) 39.6-percent bracket threshold amount The term 39.6-percent bracket threshold amount means— (A) in the case of a joint return or surviving spouse, $1,000,000, (B) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under subparagraph (A), and (C) in the case of an estate or trust, $12,500. (c) Inflation adjustment (1) In general In the case of any taxable year beginning after 2018, each dollar amount in subsections (b) and (e)(3) (other than any amount determined by reference to such a dollar amount) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under this subsection for the calendar year in which the taxable year begins by substituting 2017 for 2016 in paragraph (2)(A)(ii). 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. (2) Cost-of-living adjustment For purposes of this subsection— (A) In general The cost-of-living adjustment for any calendar year is the percentage (if any) by which— (i) the C-CPI-U for the preceding calendar year, exceeds (ii) the normalized CPI for calendar year 2016. (B) Special rule for adjustments with a base year after 2016 For purposes of any provision which provides for the substitution of a year after 2016 for 2016 in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting C-CPI-U for normalized CPI in clause (ii). (3) Normalized CPI For purposes of this subsection, the normalized CPI for any calendar year is the product of— (A) the CPI for such calendar year, multiplied by (B) the C-CPI-U transition multiple. (4) C-CPI-U transition multiple For purposes of this subsection, the term C-CPI-U transition multiple means the amount obtained by dividing— (A) the C-CPI-U for calendar year 2016, by (B) the CPI for calendar year 2016. (5) C-CPI-U For purposes of this subsection— (A) In general The term