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 substituting calendar year 2019 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding Any amount determined under paragraph (1) which is not a multiple of $50 shall be rounded to the next lowest multiple of $50. . (b) Increase in gross receipts limitation Subparagraph (A) of section 44(b)(1) of the Internal Revenue Code of 1986 is amended by striking $1,000,000 and inserting $2,500,000 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 14603. Alternative means of dispute resolution involving disability rights (a) Findings Congress finds the following: (1) Congress does not directly appropriate funds for the ADA Mediation Program of the Disability Rights Section of the Civil Rights Division of the Department of Justice. (2) The Civil Rights Division receives funds for the ADA Mediation Program from the Office of Alternative Dispute Resolution of the Office of Legal Policy of the Department of Justice. The Office of Alternative Dispute Resolution receives appropriations through the appropriations account of the Department of Justice appropriated under the heading Fees and Expenses of Witnesses under the heading Legal Activities (referred to in this subsection as the FEW appropriations account ). (3) The total amount appropriated to the Office of Alternative Dispute Resolution through the FEW appropriations account for fiscal year 2018 is $3,659,544. (4) Out of this amount, the Office of Alternative Dispute Resolution funds mediation for all of the litigating units within the Department of Justice. (5) The Civil Rights Division requests funding for the ADA Mediation Program on a quarterly basis and is limited in its ability to use funds to increase personnel and provide training concerning the program. (6) Voluntary mediation, under section 514 of the Americans with