of $50, such increase shall be rounded to the next lowest multiple of $50. (g) Reports The Secretary may require— (1) the trustee of a Roth HSA to make such reports regarding such account to the Secretary and to the account beneficiary with respect to contributions, distributions, the return of excess contributions, and such other matters as the Secretary determines appropriate, and (2) any person who provides an individual with creditable coverage to make such reports to the Secretary and to the account beneficiary with respect to such plan as the Secretary determines appropriate. The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the Secretary. . (b) Limit on contributions to deductible health savings accounts Section 223 of such Code is amended by adding at the end the following new subsection: (i) Limited contributions after 2016 (1) In general No contribution may be accepted by a health savings account after December 31, 2016. (2) Exceptions Paragraph (1) shall not apply— (A) in the case of a rollover contribution described in subsection (f)(5) or section 220(f)(5), or (B) in the case of a month for which an individual is covered by insurance that constitutes medical care and that is provided by an employer with respect to which an election is in effect for such month under section 131(b) of the World’s Greatest Healthcare Plan of 2017 . . (c) Clerical amendment The table of parts for subchapter F of chapter 1 of such Code is amended by adding a the end the following new item: Part IX. Roth health savings accounts . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 202. Elimination of medical expense deduction Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Termination Except in the case of long-term care premiums (as defined in subsection (d)(10)),