income advance amount otherwise determined with respect to the employee. (2) Employer not responsible for verification For purposes of this section, an employer shall not— (A) be required to verify any certification made by an employee in the statement described in paragraph (1), or (B) be held liable for any false claims or statements made by an employee in regards to such statement. (c) Earned income advance amount (1) Determination of amount (A) In general Subject to subparagraph (B), the term earned income advance amount means, with respect to any payroll period, the amount determined— (i) on the basis of the wages of the employee from the employer during such calendar year through such payroll period, and (ii) in accordance with tables issued by the Secretary. (B) Limitation For each calendar year, except as provided in subparagraph (C), the earned income advance amount shall not exceed $500. (C) Adjustment for inflation (i) In general In the case of any taxable year beginning after 2019, the $500 amount in subparagraph (B) shall 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 the calendar year in which the taxable year begins determined by substituting calendar year 2018 for calendar year 1992 in subparagraph (B) thereof. (ii) Rounding If any increase determined under paragraph (1) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10. (2) Armed Forces In the case of an employee who is a member of the Armed Forces of the United States, the earned income advance amount shall be determined by taking into account the total wages of such employee, as determined for purposes of section 32. (3) Advance amount tables For purposes of paragraph (1)(A)(ii), the tables issued by the Secretary shall be similar in form to the tables issued under section 3402 and, to the extent feasible, coordinated with such tables. (d) Payments To be treated as payments of withholding and FICA taxes (1)