; and (B) by amending subparagraph (B) to read as follows: (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Parity with employer-provided health insurance