tax subsidy means, with respect to any taxpayer for a taxable year, the sum of— (i) the Federal income tax subsidy of the taxpayer for the taxable year, plus (ii) the Federal payroll tax subsidy of the taxpayer for the taxable year. (B) Federal income tax subsidy The term Federal income tax subsidy means, with respect to any taxpayer for the taxable year, the excess (if any) of— (i) the amount of tax that would have been imposed by this chapter for the taxable year had such tax been determined without regard to this section and by including amounts otherwise excluded from gross income which were paid by or on behalf of the taxpayer for employer-provided insurance that constitutes medical care, over (ii) the amount of tax imposed by this chapter for the taxable year (determined without regard to this section). (C) Federal payroll tax subsidy The term Federal payroll tax subsidy means, with respect to any taxpayer for the taxable year, the excess (if any) of— (i) the sum of— (I) the amount of tax that would have been imposed by chapter 21 with respect to any wages of the taxpayer paid during the taxable year had such tax been determined by including amounts otherwise excluded from wages which were paid by or on behalf of the taxpayer during the taxable year for employer-provided insurance that constitutes medical care, plus (II) the amount of tax that would have been imposed by chapter 2 on any self-employment income of the taxpayer for such taxable year had self-employment income been determined without regard to any deduction from gross income for amounts paid for insurance which constitutes medical care for the taxpayer, the taxpayer’s spouse, and any qualifying children (within the meaning of section 152) for whom the taxpayer is allowed a deduction under section 151 for the taxable year, over (ii) the amount of tax imposed with respect to the taxpayer during such taxable year under chapter 21 and for such taxable year under chapter 2. (d) Reconciliation of credit and advance credit (1) In general The amount