the tax imposed by this chapter for the taxable year shall be increased by the amount of such excess. (B) Advance payment shortfall If the credit allowed by this section (determined without regard to this subparagraph) with respect to an individual for a taxable year exceeds the advance payments to such individual for such taxable year under subsection (e), the Secretary shall, in lieu of a credit allowed against the tax imposed by this subtitle, make a payment on behalf of such individual to such individual’s health savings account in an amount equal to such excess. (2) Married couples must file joint return If the taxpayer is married (within the meaning of section 7703) at the close of the taxable year, the credit shall be allowed under this section only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. (e) Advance payment program (1) In general The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall establish a program— (A) to make advance determinations with respect to the eligibility of individuals for the credit allowed under this section, and (B) to make advance payments of the credit allowed under this section directly to the Roth HSA of any such individual so eligible. (2) Program requirements Such program shall be established under rules similar to the rules of section 1412 of the Patient Protection and Affordable Care Act, except that advance determinations and advance payments shall be made on request of the individual with respect to whom the determination is to be made and taking into account the enrollment process (including any opt-out election under such process) established under section 105(c) of the Patient Freedom Act of 2017 . (3) Treatment as income The amount of any credit allowed under this section shall be included in gross income. . (b) Clerical amendment The table of sections for such subpart is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Roth HSA credit. .