(c), (d), (e), and (f), respectively. (b) Conforming amendments (1) Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows: (a) Deduction allowed In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual. . (2) Subsection (c)(1)(A) of section 223 of such Code, as amended by section 211 and redesignated by subsection (a), is further amended by striking subsection (f)(4) and inserting subsection (e)(4) . (3) Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 211, is further amended by striking section 223(f)(3) and inserting section 223(e)(3) . (4) Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c) . (5) Section 106(d)(1) of such Code is amended— (A) by striking who is an eligible individual (as defined in section 223(c)(1)) , and (B) by striking section 223(d) and inserting section 223(c) . (6) Section 106(e) of such Code is amended— (A) by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4), (B) by inserting after paragraph (2) the following new paragraph: (3) Treatment as rollover contribution A qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4). , and (C) by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established . (7) Section 408(d)(9)(A) of such Code is amended by striking who is an eligible individual (as defined in section 223(c)) and . (8) Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4) . (9) Section 4975 of such Code is