is amended— (A) in subparagraph (A) by striking who is an eligible individual (as defined in section 223(c)) and , and (B) in subparagraph (C) by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual at the time of the qualified HSA funding distribution . (10) Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4) . (11) Section 4973(g) of such Code is amended— (A) by striking section 223(d) and inserting section 223(c) , (B) in paragraph (2), by striking section 223(f)(2) and inserting section 223(e)(2) , and (C) by striking section 223(f)(3) and inserting section 223(e)(3) . (12) Section 4975 of such Code is amended— (A) in subsection (c)(6)— (i) by striking section 223(d) and inserting section 223(c) , and (ii) by striking section 223(e)(2) and inserting section 223(d)(2) , and (B) in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c) . (13) Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(g) . (h) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 3. HSA Rollover to Medicare Advantage MSA (a) In general Section 138(b)(2) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by adding or at the end of subparagraph (C), and by adding at the end the following new subparagraph: (C) an HSA rollover contribution described in subsection (d)(5), . (b) HSA rollover contribution Section 138(c) of such Code is amended by adding at the end the following new paragraph: (5) Rollover contribution An amount is described in this paragraph as a rollover contribution if it meets the requirement of subparagraphs (A) and (B). (A) In general The requirements of this subparagraph are met in the case of an amount paid or distributed from a health savings to the account beneficiary to the extent the amount is received is paid into a Medicare Advantage MSA of