to the sum of the excesses (if any) described in subsection (c)(2) with respect to months in the taxable year. (b) Designated Health Savings Account The term designated health savings account means a health savings account of an individual described in subsection (c)(3) which is identified by the eligible taxpayer for purposes of this section. (c) Eligible Taxpayer The term eligible taxpayer means, with respect to any taxable year, any taxpayer if— (1) such taxpayer is allowed a credit under section 36B for such taxable year, (2) the amount described in subparagraph (B) of section 36B(b)(2) exceeds the amount described in subparagraph (A) of such section with respect to such taxpayer applied with respect to any month during such taxable year, and (3) the taxpayer, the taxpayer’s spouse, or any dependent (as defined in section 152) of the taxpayer were eligible individuals (as defined in section 223(c)(1)) for one or more months during such taxable year. (d) Contributions treated as rollovers, etc (1) In general Any amount paid the Secretary to a health savings account under this section shall be treated for purposes of this title in the same manner as a rollover contribution described in section 223(f)(5). (2) Coordination with limitation on rollovers Any amount described in paragraph (1) shall not be taken into account in applying section 223(f)(5)(B) with respect to any other amount and the limitation of section 223(f)(5)(B) shall not apply with respect to the application of paragraph (1). (e) Form and manner of request The request referred to in subsection (a) shall be made at such time and in such form and manner as the Secretary may provide. To the extent that the Secretary determines feasible, such request may identify more than one designated health savings 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