the dollar amounts in paragraphs (1), (2), and (4) 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. (B) Rounding The amount of any increase under subparagraph (A) shall be rounded to the nearest multiple of $100 ($10 in the case of any increase in the amount under paragraph (2)). . (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. . (4) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. (b) Reporting of data on opportunity zone tax incentives (1) In general As soon as practical after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury, or the Secretary’s delegate (referred to in this section as the Secretary ), in consultation with the Director of the Bureau of the Census and such other agencies as the Secretary determines appropriate, shall make publicly available a report on qualified opportunity funds. (2) Information included The report required under paragraph (1) shall include the following information: (A) The number of qualified opportunity funds. (B) The aggregate amount of assets held in qualified opportunity funds. (C) The aggregate amount of investments made by qualified opportunity funds in