or (iii) of section 408(a)(12)(A) of the Social Security Act, the amount of such transaction shall be treated as having been received by the individual as a distribution in accordance with subparagraph (A) of paragraph (1). (iv) Cost-of-living adjustment In the case of any loan made during a plan year beginning after December 31, 2019, the $1,000 amount under clause (iii)(I) 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 plan year begins, determined by substituting calendar year 2018 for calendar year 1992 in subparagraph (B) thereof. Any increase determined under the preceding sentence shall be rounded to the next lowest multiple of $50. . (b) Effective date The amendments made by subsection (a) shall apply to plan years beginning after December 31, 2018. (c) Study The Comptroller General of the United States shall, not later than the date which is 1 year after the date of the enactment of this Act— (1) study the impact of loans from qualified employer plans (as defined in section 72(p)(4)(A) of the Internal Revenue Code of 1986) provided through credit cards and similar arrangements on the use of retirement savings for purposes other than funding retirement