. (3) Inflation adjustment Section 24(d) is amended by inserting after paragraph (3) the following new paragraph: (4) Adjustment for inflation (A) In general The $1,400 amount in paragraph (1)(A)(i) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2017 for 2016 in subparagraph (A)(ii) thereof. (B) Rounding If any increase under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (C) Limitation The amount of any increase under subparagraph (A) (after the application of subparagraph (B)) shall not exceed $600. . (4) Conforming amendments (A) Section 24(e) is amended to read as follows: (e) Taxpayer identification requirement No credit shall be allowed under this section if the identifying number of the taxpayer was issued after the due date for filing the return of tax for the taxable year. . (B) Section 24 is amended by striking subsection (h). (c) Repeal of certain later enacted provisions (1) Section 24 is amended by striking subsections (i), (j), and (k). (2) Chapter 77 is amended by striking section 7527A (and by striking the item relating to section 7527A in the table of sections for such chapter). (3) Section 26(b)(2) is amended by inserting and at the end of subparagraph (X), by striking , and at the end of subparagraph (Y) and inserting a period, and by striking subparagraph (Z). (4) Section 3402(f)(1)(C) is amended by striking section 24 (determined after application of subsection (j) thereof) and inserting section 24(a) . (5) Section 6211(b)(4)(A) is amended— (A) by striking 24 by reason of subsections (d) and (i)(1) thereof and inserting 24(d) , and (B) by striking 6428B, and 7527A and inserting and 6428B . (6) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by striking 6431, or 7527A and inserting or 6431 . (d) Effective date The