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 2022 for calendar year 2016 in subparagraph (A)(ii). (2) Rounding If any increase under paragraph (1) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36D, after 36B, . (2) Section 1324(b)(2) of such Code is amended by inserting 36D, after 36B, . (c) Clerical amendment The table of sections for Subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36C the following new item: Sec. 36D. Made in the USA tax credit. . (d) Outreach For fiscal year 2024 and each fiscal year thereafter, there is authorized to be appropriated to the Secretary of the Treasury $1,500,000 to educate taxpayers about the tax credit established by the amendment made by this section. (e) Effective date The amendments made by this section shall apply to expenditures made after the date of the enactment of this section.