; minimum ceiling amount For purposes of this paragraph— (i) Per capita dollar amount The per capita dollar amount is— (I) for calendar year 2023, $12.30, (II) for calendar year 2024, $24.50, and (III) for calendar years 2025 and thereafter, $36.75. (ii) Minimum ceiling amount The minimum ceiling amount is— (I) for calendar year 2023, $14,000,000, (II) for calendar year 2024, $28,000,000, and (III) for calendar years 2025 and thereafter, $42,000,000. (iii) Cost-of-living adjustment In the case of a calendar year beginning after 2025, the $36.75 and $42,000,000 amounts in clauses (i)(III) and (ii)(III) shall each be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof. In the case of the $42,000,000 amount, any increase under this clause which is not a multiple of $5,000 shall be rounded to the next lowest multiple of $5,000 and in the case of the $36.75 amount, any increase under this clause which is not a multiple of 5 cents shall be rounded to the next lowest multiple of 5 cents. (D) Population For purposes of this paragraph, population shall be determined in accordance with section 146(j). (E) Unused rental reduction credit allocated among certain States (i) In general The unused rental reduction credit of a State for any calendar year shall be assigned to the Secretary for allocation among qualified States for the succeeding calendar year. (ii) Unused rental reduction credit For purposes of this subparagraph, the unused rental reduction credit of a State for any calendar year is the excess (if any) of— (I) the State rental reduction credit ceiling for the year preceding such year, over (II) the aggregate rental reduction credit amounts allocated for such year. (iii) Formula for allocation of unused credit among qualified States The amount allocated under this subparagraph to a qualified State for any calendar year