; popularly known as EMTALA), a health care provider is not required to furnish any items or services to an individual who has exhausted benefits under limited benefit insurance for a plan year without the individual (or another person on the individual’s behalf) providing for such advance or guarantee of payment for such items and services as may be arranged between the health care provider and the individual. C Health Insurance Tax Benefit 131. Health insurance tax benefit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Health insurance tax credit (a) In general In the case of an individual who is a qualified resident, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the health credit amount of the taxpayer for the taxable year. (b) Health credit amount For purposes of this section— (1) In general The term health credit amount means the sum of the amounts determined under paragraph (2) with respect to all months of the taxpayer for the taxable year. (2) Monthly credit amount (A) In general Subject to paragraph (4), the amount determined under this paragraph with respect to any month shall be an amount equal to the sum of— (i) 1/12 of $2,500 in the case of any month the first day of which the taxpayer is a qualified resident and is covered by creditable coverage (twice such amount in the case of a joint return if both spouses are so covered by creditable coverage and are qualified residents), plus (ii) 1/12 of an amount equal to $1,500 multiplied by the number of qualifying children (within the meaning of section 152) who are qualified residents and— (I) for whom the taxpayer is allowed a deduction under section 151 for the taxable year in which such month ends, and (II) who are covered by creditable coverage on the first day of such month. (B) Carryforward of monthly credit amount in case credit amount exceeds HSA