of such receipt, such individual received any other amount described in subparagraph (A) from a health savings account or a small business account which was not includible in the individual's gross income because of the application of this paragraph. (6) Additional rules Rules similar to the rules described in paragraphs (6) through (8) of section 223(e) shall apply for purposes of this section. (g) Cost-of-Living adjustment (1) In general In the case of any taxable year beginning after 2019, each dollar amount in subsection (b)(2) shall 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 such taxable year begins determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50. (h) Reports (1) In general The Secretary may require the trustee of a small business health account to make such reports regarding such account to the Secretary and to the account beneficiary with respect to contributions, distributions, the return of excess contributions, and such other matters as the Secretary determines appropriate. (2) Time and manner The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary. . (b) Conforming amendments (1) Paragraph (2) of section 26(b) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (S), by inserting 224(b)(8)(i)(II), after 223(b)(8)(i)(II),