(1) (without regard to this subparagraph) as the qualified start-up expenditures bear to such aggregate distributions. (C) Disallowance of excluded amounts as deduction, credit, or exclusion No deduction, credit, or exclusion shall be allowed to the taxpayer under any other section of this chapter for any qualified start-up expenditure to the extent taken into account in determining the amount of the exclusion under this paragraph. (3) Excess contributions returned before due date of return (A) In general If any excess contribution is contributed for a taxable year to any small business start-up savings account of an individual, paragraph (1) shall not apply to distributions from the small business start-up savings accounts of such individual (to the extent such distributions do not exceed the aggregate excess contributions to all such accounts of such individual for such year) if— (i) such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual’s return for such taxable year, and (ii) such distribution is accompanied by the amount of net income attributable to such excess contribution. (B) Excess contribution For purposes of subparagraph (A), the term excess contribution means any contribution (other than a rollover contribution described in paragraph (4)) which when added to all previous contributions for the taxable year exceeds the amount allowable as a contribution under subsection (b)(1). (4) Rollover contribution Paragraph (1) shall not apply to any amount paid or distributed from a small business start-up savings account to the account beneficiary to the extent the amount received is paid into a small business start-up savings account for the benefit of such beneficiary not later than the 60th day after the day on which the beneficiary receives the payment or distribution. For purposes of this paragraph, rules similar to the rules of section 408(d)(3)(D) shall apply. (5) Transfer of account incident to divorce The