transfers at death described in 1261(a) of any capital asset as does not exceed $100,000. (b) Special rules for real property used for farming (1) In general (A) Application of section In the case of qualified real property— (i) subsection (a) shall be applied separately to such qualified real property and other property, and (ii) in applying subsection (a) to such qualified real property, the applicable amount shall be substituted for $100,000 . (B) Applicable amount For purposes of subparagraph (A), the applicable amount is an amount equal to the sum of— (i) $1,000,000, plus (ii) the excess (not less than zero) of the amount in effect under subsection (a) over the aggregate amount of gain from transfers at death described in section 1261(a) of capital assets other than qualified real property. (2) Imposition of additional tax (A) In general The Secretary shall, by regulations, provide for recapturing the benefit under any exclusion allowable under paragraph (1) with respect to any qualified real property if, within 10 years after the decedent's death and before the death of the qualified heir— (i) the qualified heir disposes of any interest in qualified real property (other than by a disposition to a member of his family), or (ii) the qualified heir ceases to use for the qualified use the qualified real property which was acquired (or passed) from the decedent. (B) Liability The benefit recaptured under subparagraph (A) shall be recaptured from the qualified heir. (3) Definitions Any term used in this subsection which is also used in section 2032A shall have the meaning given such term under section 2032A. (c) Inflation adjustment (1) In general In the case of any taxable year beginning after 2019, the $100,000 amount in subsection (a) and the $1,000,000 in subsection (b)(1)(B)(i) shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by