The limitation amount specified in this paragraph is $50,000. (3) Indexing (A) In general In the case of any taxable year beginning in a calendar year after 2020, each dollar amount contained in paragraph (1)(A) shall be increased by the medical care cost adjustment of such amount for such calendar year. (B) Medical care cost adjustment For purposes of subparagraph (A), the medical care cost adjustment for any calendar year is the percentage (if any) by which— (i) the medical care component of the C–CPI–U (as defined in section 1(f)(6)) for August of the preceding calendar year, exceeds (ii) such component of the C–CPI–U (as so defined) for August of 2019. (C) Rounding (i) Annual limitation If any increase in a dollar amount contained in paragraph (1)(A) determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. (ii) Account limitation If any increase in the dollar amount contained in paragraph (2) determined under subparagraph (A) is not a multiple of $1,000, such increase shall be rounded to the nearest multiple of $1,000. (4) Coordination with other contributions The limitation which would (but for this paragraph) apply under paragraphs (1) and (2) to an individual for any taxable year shall be reduced (but not below zero) by the sum of— (A) the aggregate amount contributed to Medisave accounts of such individual which is excludable from the taxpayer’s gross income for such taxable year under section 106(d), and (B) the aggregate amount contributed to Medisave accounts of such individual for such taxable year under section 408(d)(9). (5) Deposit of advance premium tax credit An account beneficiary who is eligible for an advance payment of the premium tax credit under section 36B may elect to have the Secretary deposit the advance payment into the Medisave account of the account beneficiary. (c) Definitions and special rules For purposes of this section— (1) Eligible individual (A) In general The term eligible individual means, with respect to