and maintenance shall be considered to be a distribution solely for purposes of sections 651 and 661, but only to the extent that the aggregate amount so distributed during the taxable year does not exceed $25 multiplied by the aggregate number of such gravesites. (2) Inflation adjustment In the case of any taxable year to which this subsection applies and which begins after 2024, the $25 amount in paragraph (1)(A) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) 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 2023 for calendar year 2016 in subparagraph (A)(ii) thereof. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2023.