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 insurance. (5) Adjustment for geographic area and age of covered individual The amount determined under paragraph (2) shall be adjusted, in a manner specified by the Secretary, in consultation with and based on data collected by the Secretary of Health and Human Services, to take into account, for a taxpayer or other covered individual of an age and residing in an area, the ratio of the average cost of typical individual health insurance coverage for an individual of such age and residing in such area to the national average cost of such typical health insurance coverage. Such adjustment shall be made in a manner so that the application of this paragraph is estimated not to change the aggregate amount of the credits allowable under this section for taxable years ending in a year. (c) Coordination with employer-Provided health insurance tax subsidy (1) Credit limited by employer-provided health insurance tax subsidy The credit allowed under this section for any taxable year shall not exceed an amount equal to the excess (if any) of— (A) the maximum credit which would be allowed for all months of the taxpayer during the taxable year (determined under subsection (b)(2) and without regard to this subsection, the limitation under subsection (b)(3), and any reduction under subsection (d)(1)), over (B) the taxpayer’s employer-provided health insurance tax subsidy for the taxable year. (2) Employer-provided health insurance tax subsidy For purposes of this subsection— (A) In general The term employer-provided health insurance tax subsidy means, with respect to any taxpayer for a taxable year, the sum of— (i) the Federal income tax subsidy of the taxpayer for the taxable year, plus (ii) the Federal payroll tax subsidy of the taxpayer for the taxable year. (B) Federal income tax