; minimum ceiling amount For purposes of this paragraph— (i) Per capita dollar amount The per capita dollar amount is $1.75. (ii) Minimum ceiling amount The minimum ceiling amount is $2,000,000. (D) Cost-of-living adjustment (i) In general In the case of a calendar year after 2019, the $1.75 amount in subparagraph (C)(i) and the $2,000,000 amount in subparagraph (C)(ii) shall each 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 such calendar year by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. (ii) Rounding (I) In the case of the $1.75 amount, any increase under clause (i) which is not a multiple of 5 cents shall be rounded to the next lowest multiple of 5 cents. (II) In the case of the $2,000,000 amount, any increase under clause (i) which is not a multiple of $5,000 shall be rounded to the next lowest multiple of $5,000. (E) Population For purposes of this paragraph, population shall be determined in accordance with section 146(j). (F) Unused rental reduction credit allocated among certain States (i) In general The unused rental reduction credit of a State for any calendar year shall be assigned to the Secretary for allocation among qualified States for the succeeding calendar year. (ii) Unused rental reduction credit For purposes of this subparagraph, the unused rental reduction credit of a State for any calendar year is the excess (if any) of— (I) the State rental reduction credit ceiling for the year preceding such year, over (II) the aggregate rental reduction credit amounts allocated for such year. (iii) Formula for allocation of unused credit among qualified States The amount allocated under this subparagraph to a qualified State for any calendar year shall be the amount determined by the Secretary to bear the same ratio to the aggregate unused rental reduction credits of all States for the preceding calendar year as such State's population for the calendar year