thirteenth, fourteenth, and fifteenth continuous year of employment, $8,700. (G) For the sixteenth continuous year of employment, $7,000. (H) For the seventeenth, eighteenth, nineteenth, and twentieth continuous year of employment, $5,800. (2) First year For purposes of the first year of employment ending with or within a taxable year, an individual must have been so employed for a period of not less than 4 months before the first day of such taxable year. (3) Limitation based on total number of school years In the case of any individual who has been employed in any position described in subsection (a)(2) for a total of more than 20 school years, the applicable amount shall be reduced to zero. (c) Inflation adjustment (1) In general In the case of any taxable year beginning after 2024, each of the dollar amounts in subsection (b)(1) 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 such calendar year by substituting calendar year 2023 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding If any increase determined under paragraph (1) is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. (d) Supplementing, not supplanting, State and local education funds (1) In general A State educational agency or local educational agency shall not reduce or adjust any compensation, or any assistance provided through a loan forgiveness program, to an employee of the State educational agency or local educational agency who serves in any position described in subsection (a)(2) due to the individual's eligibility for the credit under this section. (2) Methodology Upon request by the Secretary of Education, a State educational agency or local educational agency shall reasonably demonstrate that the methodology used to allocate amounts for compensation and for loan forgiveness to the employees described in paragraph (1) at qualifying schools or qualifying early childhood education