Section 86 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Inflation adjustments (1) In general In the case of any taxable year beginning after 2026, each of the dollar amounts in paragraphs (1)(A), (1)(B), (2)(A), and (2)(B) of subsection (c) 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 2025 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding If any amount as adjusted under paragraph (1) is not a multiple of $100, such amount shall be rounded to the next highest multiple of $100..