taxpayer is allowed a deduction under section 151 for the taxable year in which such month ends, and (II) who are covered by creditable coverage on the first day of such month. (B) Carryforward of monthly credit amount in case credit amount exceeds HSA contributions and premium payments In the case of any month for which the credit amount determined with respect to the taxpayer under subparagraph (A) exceeds the limitation amount determined with respect to the taxpayer for such month under paragraph (3), such excess may be carried forward to any subsequent month during the taxable year for purposes of determining the credit amount for such month under this paragraph. (3) Monthly limitation (A) In general The amount determined under paragraph (2) for any month of the taxpayer shall not exceed the sum of— (i) the amounts contributed to a health savings account of the taxpayer for such month, plus (ii) the premiums paid by the taxpayer for creditable coverage. (B) Carryforward of monthly limitation in case HSA contributions and premium payments exceed monthly credit amount In the case of any month for which the amount determined with respect to the taxpayer under subparagraph (A) exceeds the credit amount determined with respect to the taxpayer for such month under paragraph (2), such excess may be carried forward to any subsequent month during the taxable year for purposes of determining the limitation under subparagraph (A). (4) Adjustment for limited benefit insurance In the case of a taxpayer whose only health insurance coverage for a month is limited benefit insurance (as defined in section 123(b) of the World’s Greatest Healthcare Plan of 2017 ), the amount determined under paragraph (2) shall be decreased by such proportion as the Secretary, in consultation with the Secretary of Health and Human Services, determines appropriate, taking into account the ratio of the actuarial value of such limited benefit insurance to the average actuarial value of health insurance coverage that is not limited benefit