on the day of such receipt, such eligible business received any other amount described in subparagraph (A) from a small business emergency savings account which was not includible in the small business’s gross income because of the application of this paragraph. (g) Cost-of-Living adjustment (1) In general In the case of any taxable year beginning in a calendar year after 2023, the $3,000 amount in subsection (d)(3) 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 the calendar year in which such taxable year begins determined by substituting calendar year 2022 for calendar year 2016 in subparagraph (A)(ii) thereof. (2) Rounding If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50. (h) Special rules (1) Denial of deduction to dependents No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins. (2) Taxable year must be full taxable year Except in the case of a taxable year closed by reason of the death of an individual who is an eligible business, no deduction shall be allowed under this section in the case of a taxable year covering a period of less than 12 months. (3) Certain rules to apply Rules similar to the following rules shall apply for purposes of this section: (A) Section 219(d)(2) (relating to no deduction for rollovers). (B) Section 219(f)(3) (relating to time when contributions deemed made). (C) Section 219(f)(5) (relating to employer payments). (D) Section 408(g) (relating to community property laws). (E) Section 408(h) (relating to custodial accounts). (F) Section 223(f)(7) (relating to transfer of account incident to divorce). (G) Section 223(f)(8) (relating to treatment after death of account beneficiary). (4) Denial of double benefit No