(B) the aggregate payments made with respect to the taxpayer under section 7529 for months during such taxable year. . (2) Section 1324(b)(2) of title 31, United States Code is amended by striking or 6431 and inserting 6431, or 7529 . (3) The table of sections for chapter 77 of such Code is amended by adding at the end the following new items: Sec. 7529. Excess Health Insurance Coverage Credit Payable To Health Savings Account. . (c) Effective date The amendments made by this section shall apply to months beginning after the date of the enactment of this Act, in taxable years ending after such date. 5. Allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium plan (a) In general Section 1302(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18022(e) ) is amended— (1) in paragraph (1)— (A) by redesignating clauses (i) and (ii) of subparagraph (B) as subparagraphs (A) and (B), respectively, and adjusting the margins accordingly