; and (ii) continue to factor in current or past income to the extent such information is useful in estimating overall household wealth. (3) Adjustment for inflation (A) In general For each calendar year beginning after 2019, each of the dollar amounts under paragraphs (1) and (2)(B)(i) shall be increased by such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the Internal Revenue Code of 1986 determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. (B) Rounding If any amount adjusted under paragraph (1) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. (e) Prohibition on Use of Payroll Taxes To Fund AO accounts The American Opportunity Fund and AO accounts are wholly separate and unique from the Social Security system. No amount from any tax on employment may be contributed to the American Opportunity Fund or AO accounts. 103. AO accounts (a) In general (1) Establishment The Executive Director shall establish in the American Opportunity Fund an account (to be known as an American Opportunity account or an AO account ) for each eligible individual certified under subsection (b). Each such account shall be identified to its account holder by means of a unique personal identifier currently recognized by the Internal Revenue Service and shall remain in the American Opportunity Fund. (2) Account balance The balance in an account holder’s AO account at any time is the excess of— (A) the sum of— (i) all deposits made into the American Opportunity Fund and credited to the account under paragraph (3); and (ii) the total amount of allocations made to and reductions made in the account pursuant to paragraph (4)