account (and the amount to be paid to each such account) provided that the aggregate of such payments with respect to any taxpayer for any taxable year do not exceed the excess described in subsection (c)(2). (f) Taxpayers with seriously delinquent tax debt In the case of an individual who has a seriously delinquent tax debt (as defined in section 7345(b)) which has not been fully satisfied— (1) if such individual is the eligible taxpayer (or, in the case of a joint return, either spouse), the Secretary shall not make any payment under this section with respect to such taxpayer, and (2) if such individual is the account beneficiary (as defined in section 223(d)(3)) of any health savings account, the Secretary shall not make any payment under this section to such health savings account. (g) Advance payment To the extent that the Secretary determines feasible, payment under this section may be made in advance on a monthly basis under rules similar to the rules under section 1412 of the Patient Protection and Affordable Care Act. The Secretary, in consultation with the Secretary of Health and Human Services, shall issue guidance on Exchanges (established under the Patient Protection and Affordable Care Act) facilitating the deposit of amounts to designated health savings account under this section. . (b) Conforming amendments (1) Section 162(l) of such Code is amended by adding at the end the following new paragraph: (6) Coordination with health insurance coverage credit The deduction otherwise allowable to a taxpayer under paragraph (1) for any taxable year shall be reduced (but not below zero) by the sum of— (A) the amount of the credit allowable to such taxpayer under section 36B (determined without regard to subsection (f)(1) thereof) for such taxable year, plus (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