between the contributions referred to in paragraph (1) and employer contributions to another health plan of the employer. (3) Special rule for deduction of employer contributions Any employer contribution to a health savings account (as so defined), if otherwise allowable as a deduction under this chapter, shall be allowed only for the taxable year in which paid. (4) Employer health savings account contribution required to be shown on return Every individual required to file a return under section 6012 for the taxable year shall include on such return the aggregate amount contributed by employers to the health savings accounts (as so defined) of such individual or such individual’s spouse for such taxable year. (5) Health savings account contributions not part of COBRA coverage Paragraph (1) shall not apply for purposes of section 4980B. . (3) Section 223(b)(4) is amended by striking subparagraph (A), by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively, and by striking the second sentence thereof. (4) Section 223(b)(5) is amended by striking under paragraph (3)) and all that follows through shall be divided equally between them and inserting the following: under paragraph (3)) shall be divided equally between the spouses . (5) Section 223(c) is amended by striking paragraph (5). (6) Section 3231(e) is amended by striking paragraph (10). (7) Section 3306(b) is amended by striking paragraph (17). (8) Section 3401(a) is amended by striking paragraph (21). (9) Chapter 43 is amended by striking section 4980E (and by striking the item relating to such section in the table of sections for such chapter). (10) Section 4980G is amended to read as follows: 4980G. Failure of employer to make comparable health savings account contributions (a) In general In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (d) for such