Any legal guardian of a child shall be treated as the parent of such child for purposes of this section. (8) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including rules for determining application of this subsection in the case of legal guardians and in the case of parents of a child who file separately, are separated, or are not married. . (b) Coordination with means-Tested programs Amounts in a child health savings account shall not be taken into account in determining resources for purposes of title XIX of the Social Security Act. (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Allowing HSA rollover to child or parent of account holder (a) In general Subparagraph (A) of section 223(f)(8) of the Internal Revenue Code of 1986 is amended— (1) by inserting child, parent, or grandparent after surviving spouse , (2) by inserting child, parent, or grandparent, as the case may be, after the spouse , (3) by inserting , child, parent, or grandparent after spouse in the heading thereof, and (4) by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and 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, such health savings account shall be treated as a child health savings account of the child. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 4. Maximum contribution limit to HSA increased to amount of deductible and out-of-pocket limitation (a) Self-Only coverage Subparagraph (A) of section 223(b)(2) of the Internal Revenue Code of 1986 is amended by striking $2,250 and inserting the amount in effect under subsection (c)(2)(A)(ii)(I) . (b) Family coverage Subparagraph (B) of section