7527 and 7529 for months during such taxable year, over (II) the sum of the credits allowed under this section (determined without regard to paragraph (1)) and section 36C (determined without regard to subsection (i)(5)(A) thereof) for such taxable year, and (ii) section 36C(i)(5)(B) shall not apply with respect to such taxpayer for such taxable year. . (2) 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 36C (determined without regard to subsection (i)(5)(A) thereof) for such taxable year, plus (B) the aggregate payments made with respect to the taxpayer under section 7530 for months during such taxable year. . (3) Section 1324(b)(2) of title 31, United States Code is amended— (A) by inserting 36C, after 36B, , and (B) by striking or 6431 and inserting 6431, or 7530 . (4) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Health insurance coverage. . (5) The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050X. Returns by health insurance providers relating to health insurance coverage credit. . (6) The table of sections for chapter 77 of such Code is amended by adding at the end the following new items: Sec. 7529. Advance payment of health insurance coverage credit. Sec. 7530. Excess health insurance coverage credit payable to health savings account. . (g) Effective date The amendments made by this section shall apply to months beginning after December 31, 2019, in taxable years ending after such date. 216. Maximum contribution limit to health savings