For purposes of subparagraph (A)(i), the term fitness facility means a facility— (i) providing instruction in a program of physical exercise or physical activity, offering facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serving as the site of such a program of a State or local government, (ii) which is not a private club owned and operated by its members, (iii) which does not offer facilities for any activity described in subparagraph (C)(i), (iv) whose health or fitness facility is not incidental to its overall function and purpose, and (v) which is fully compliant with applicable State and Federal anti-discrimination laws. (E) Programs which include components other than physical exercise and physical activity Rules similar to the rules of paragraph (6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as an other component. (F) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2019, the $500 amount in subparagraph (B)(i) and the $250 amount in subparagraph (B)(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 the calendar year in which such taxable year begins, determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. If any increase determined under the preceding sentence is not a multiple of $10, such increase shall be rounded to the next lowest multiple of $10. . (c) Effective date The amendments made by this subsection shall apply to taxable years beginning after December 31, 2018.