1837 of the Social Security Act ( 42 U.S.C. 1395p ) is amended by adding at the end the following new subsection: (m) (1) In the case of any individual who is enrolled in the VetsCare Senior program under subchapter II of chapter 26 of title 38, United States Code at the time the individual is entitled to part A under section 226 or section 226A and who is eligible to enroll but who has elected not to enroll (or to be deemed enrolled) during the individual’s initial enrollment period, there shall be a special enrollment period as specified by the Secretary. (2) In the case of an individual who enrolls during the special enrollment period provided under paragraph (1), the coverage period under this part shall begin on such date specified by the Secretary. (3) An individual may only enroll during the special enrollment period provided under paragraph (1) one time during the individual’s lifetime. (4) The Secretary of Veterans Affairs shall collaborate with the Secretary of Health and Human Services and the Commissioner of Social Security to provide for the accurate identification of individuals described in paragraph (1). The Secretary of Veterans Affairs shall provide such individuals with notification with respect to this subsection. The Secretary of Veterans Affairs shall collaborate with the Secretary of Health and Human Services and the Commissioner of Social Security to ensure appropriate follow up pursuant to any notification provided under the preceding sentence. . 6. Coordination between VetsCare Choice program and eligibility to make contributions to health savings accounts (a) In general Section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and , and by adding at the end the following new clause: (iv) coverage for health insurance support under the VetsCare Choice program under subchapter I of chapter 26 of title 38, United States Code. . (b) Denial of deduction for amounts not