(c) Limitation The amount of the credit allowed under subsection (a) shall not exceed the excess of— (1) the social security taxes (as defined in section 24(d)) of the taxpayer for the taxable year, reduced by (2) the sum of the credits allowed under section 24(d) and 32 for the taxable year. . (b) Conforming amendments (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting , 36C after 36B . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Refund of payroll taxes attributable to health insurance premiums. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. B Health savings accounts 211. Repeal of contribution limitations (a) In general Subsection (b) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Denial of deduction to dependents No deduction shall be allowed under this section to any individual 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. . (b) Conforming amendments (1) Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended— (A) by striking subsection (f)(5) and inserting subsection (f)(4) , and (B) by striking accepted— and all that follows and inserting accepted unless it is in cash. . (2) Subsection (f) of section 223 of such Code is amended by striking paragraph (3) and by redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively. (3) Subsection (g) of section 223 of such Code is amended— (A) by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A) , and (B) by amending subparagraph (B) to read as follows: (B) the cost-of-living adjustment determined under section