and (ii) in the case of rental assistance, $5,000. (B) Inflation adjustment (i) In general In the case of any taxable year beginning after 2017, each dollar amount referred to in subparagraph (A) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 26 U.S.C. 1(f)(3) for the calendar year in which the taxable year begins, by substituting 2016 for 1992 . (ii) Rounding If any amount as adjusted under clause (i) is not a multiple of $50, such amount shall be rounded to the nearest multiple of $50. (b) Housing assistance program For purposes of this section, a housing assistance program is a separate written plan of an employer for the exclusive benefit of such employer's employees to provide the qualified housing expenses of such employees and which meets requirements similar to the requirements of paragraphs (2) through (6) of section 127(b). (c) Definitions