thereof. If any increase determined under this paragraph is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (5) Income limitation (A) In general Paragraphs (1) through (4) of this subsection shall not apply to any taxpayer for any taxable year if the modified adjusted gross income of such taxpayer for such taxable year exceeds $1,000,000. (B) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income means adjusted gross income determined without regard to sections 911, 931, and 933. . (b) Conforming amendment Section 1324(b)(2) of title 31, United States Code, is amended by inserting 21 (by reason of subsection (g) thereof), before 25A . (c) Coordination with possession tax systems Section 21(g)(1) of the Internal Revenue Code of 1986 (as added by this section) shall not apply to any person— (1) to whom a credit is allowed against taxes imposed by a possession with a mirror code tax system by reason of the application of section 21 of such Code in such possession for such taxable year, or (2) to whom a credit would be allowed against taxes imposed by a possession which does not have a mirror code tax system if the provisions of section 21 of such Code had been in effect in such possession for such taxable year. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 232. Increase in exclusion for employer-provided dependent care assistance (a) In general Section 129(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for 2021 and 2022 In the case of any taxable year beginning in 2021 or 2022— (i) In general Subparagraph (A) shall be applied be substituting $10,500 (half such dollar amount for $5,000 ($2,500 . (ii) Inflation adjustment In the case of any taxable year beginning after 2021, the $10,500 amount in clause (i) shall be increased by an amount equal to— (I) such dollar amount,