credit determined with respect to a qualifying child who has not attained the age of 3 by the end of the taxable year, and in accordance with the table under subclause (II) in the case of any portion of the credit determined with respect to a qualifying child who has attained the age of 3 by the end of the taxable year. (II) Under age 3 The table under this subclause is as follows: If the adjusted gross income (expressed as a percent The applicable dollar of poverty line) is: amount is: Less than 400 percent 600 At least 400 percent but less than 500 percent 1,500 At least 500 percent but less than 600 percent 2,500. (III) Age 3 and 4 The table under this subclause is as follows: If the adjusted gross income  (expressed as a percent The applicable dollar  of poverty line) is: amount is: Less than 200 percent 600 At least 200 percent but less than 300 percent 1,500 At least 300 percent but less than 400 percent 2,500. (C) Inflation adjustment (i) In general In the case of any taxable year beginning after 2017, the dollar amounts in subsection (b)(1) 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 2016 for calendar year 1992 in subparagraph (B) thereof. (ii) Rounding If the dollar amount in subsection (b)(1), after being increased under clause (i), is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. (2) Information requirements Each high quality child care center which receives payments from the Secretary under paragraph (1) shall for each calendar year provide the following information to the Secretary and to the taxpayer with respect to the child for which such payments were made: (A) The total cost of care for such child for such year (determined without regard to the credit under this section). (B) The aggregate amount of any advance payment of such credit made with respect to