4 rules
(A) The dollar amount referred to in clause (i) of paragraph (1)(B), and in paragraph (2)(B), shall be $2,250 prior to January 1, 1985 , and shall be increased to $2,400 on January 1, 1985 , to $2,550 on January 1, 1986 , to $2,700 on January 1, 1987 , to $2,850 on January 1, 1988 , and to $3,000 on January 1, 1989 .
(B) The dollar amount referred to in clause (ii) of paragraph (1)(B), shall be $1,500 prior to January 1, 1985 , and shall be increased to $1,600 on January 1, 1985 , to $1,700 on January 1, 1986 , to $1,800 on January 1, 1987 , to $1,900 on January 1, 1988 , and to $2,000 on January 1, 1989 .