(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. (2) Rounding If the amount as adjusted under subparagraph (A) is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. (f) Termination This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2028. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36C after 36B . (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting , 36C after , 36B . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Credit for qualified access technology for the blind. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.