follows in paragraph (2)(A) and inserting determined by substituting 2017 for 2016 in paragraph (3)(A)(ii), , (3) by striking a married individual filing a separate return in paragraph (7)(B) and inserting any unmarried individual other than a surviving spouse or head of household , (4) by striking married individuals filing separately in the heading of subparagraph (B) of paragraph (7) and inserting certain unmarried individuals , and (5) by striking paragraph (8). (g) Capital gains brackets Subsection (h) of section 1 of the Internal Revenue Code of 1986 is amended— (1) by striking which would (without regard to this paragraph) be taxed at a rate below 25 percent in paragraph (1)(B)(i) and inserting below the maximum zero rate amount , (2) by striking which would (without regard to this paragraph) be taxed at a rate below 39.6 percent in paragraph (1)(C)(ii)(I) and inserting below the maximum 15-percent rate amount , and (3) by adding at the end the following new paragraph: (12) Maximum amounts defined For purposes of this subsection— (A) Maximum zero rate amount The maximum zero rate amount shall be— (i) in the case of a joint return or surviving spouse, $77,200, (ii) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700, (iii) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under clause (i), and (iv) in the case of an estate or trust, $2,600. (B) Maximum 15-percent rate amount The maximum 15-percent rate amount shall be— (i) in the case of a joint return or surviving spouse, $479,000 ( ½ such amount in the case of a married individual filing a separate return), (ii) in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400, (iii) in the case of any other individual (other than an estate or trust), $425,800, and (iv) in the case of an estate or trust, $12,700. (C) Inflation adjustment In the case of any taxable year beginning after 2018, each