which would be determined without regard to this paragraph. (e) Inflation adjustment (1) In general In the case of any failure relating to a return or statement required to be filed in a calendar year beginning after 2020, each of the dollar amounts in subsections (a) and (b) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting calendar year 2019 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding The amount of any increase under paragraph (1) shall be rounded to the nearest multiple of $100 ($10 in the case of any increase in the amount under subsection (b)). . (3) Clerical amendments (A) The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to section 6039J the following new items: Sec. 6039K. Returns with respect to qualified opportunity funds. Sec. 6039L. Information on persons investing in qualified opportunity funds. . (B) The table of sections for part II of subchapter B of chapter 68 of such Code is amended by inserting after the item relating to section 6725 the following new item: Sec. 6726. Failure to comply with information reporting requirements relating to qualified opportunity funds. . (b) Information returns of qualified opportunity funds made public (1) Requirement to disclose Subchapter B of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6104 the following new section: 6104A. Publicity of information required from qualified opportunity funds (a) In general Each qualified opportunity fund shall make publicly available on the website specified in section 6039K(b)(1) a copy of each information return filed under section 6039K(a) at all times during the 3-year period beginning on the last day prescribed for filing the return (determined with regard to any extension of time for filing). (b) Exceptions from disclosure requirement