to the taxpayer under section 35 for the taxable year. (B) Reduction for insurance purchased with msa or hsa funds The amount allowed as a deduction under subsection (a) for the taxable year shall be reduced by the aggregate amount— (i) paid during the taxable year from an Archer MSA to which section 220(d)(2)(B)(ii) (other than subclause (II) thereof) applies, and (ii) paid during the taxable year from a health savings account to which section 223(d)(2)(C) (other than clause (ii) thereof) applies. (4) Special rule for divorced parents, etc Notwithstanding subsection (b)(1), an individual who is a child may be taken into account on the return of the parent other than the parent for whom a deduction with respect to the child is allowed under section 151 for a taxable year beginning in a calendar year if— (A) the parent for whom the deduction under section 151 is allowed for a taxable year beginning in such calendar year signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such parent will not claim the deduction allowable under this section with respect to the child for taxable years beginning in such calendar year, and (B) the parent for whom the deduction under section 151 is not allowed attaches such written declaration to the parent’s return for the taxable year beginning in such calendar year. (d) Other definitions For purposes of this section— (1) Eligible individual (A) In general The term eligible individual means, with respect to any month, an individual who is covered under a qualified health plan as of the 1st day of such month. (B) Coverage under Medicare, Medicaid, SCHIP, TRICARE, and grandfathered employer coverage The term eligible individual shall not include any individual who for any month is— (i) entitled to benefits under part A of title XVIII of the Social Security Act or enrolled under part B of such title, (ii) enrolled in the program under title XIX or XXI of such Act (other than under section 1928 of such Act), (iii) receiving benefits