plan and the category of such coverage for purposes of section 6116. . (c) Application to retirees Subsection (a) of section 6051 is amended by adding at the end the following: In the case of a retiree, this section shall (to the extent established by the Secretary by regulation) apply only with respect to paragraph (15). . (d) Assessable penalties (1) Subparagraph (B) of section 6724(d)(1) is amended by striking or at the end of clause (xxiv), by striking and at the end of clause (xxv) and inserting or , and by adding at the end the following new clause: (xxvi) section 6050X (relating to returns relating to payments for qualified health insurance), and . (2) Paragraph (2) of section 6724(d) is amended by striking or at the end of subparagraph (GG), by striking the period at the end of subparagraph (HH) and inserting , or and by adding at the end the following new subparagraph: (II) section 6050X(d) (relating to returns relating to payments for qualified health insurance). . (e) Clerical amendment The table of sections for such subpart B is amended by adding at the end the following new item: Sec. 6050X. Coverage under qualified health plan. . (f) Effective date The amendments made by this section shall apply to years beginning after December 31, 2017. 205. Election to disregard inclusion of contributions by employer to accident or health plan (a) In general Subparagraph (B) of section 32(c)(2) is amended by striking and at the end of clause (v), by striking the period at the end of clause (vi) and inserting , and , and by adding at the end the following new clause: (vii) a taxpayer may elect to exclude from earned income amounts that would have been excluded from gross income under section 106 but for subsection (g) thereof. . (b) Effective date The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2017. B Enhancement of health savings accounts 221. Allow both spouses to make catch-up contributions to the same HSA account (a) In general Paragraph (3) of section 223(b)