death of account beneficiary If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account beneficiary. . (b) Effective date The amendment made by this section shall apply with respect to interests acquired after the date of the enactment of this Act. B Health Care Tax credits 211. Limited application of PPACA health premium credit (a) In general Section 36B(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (E) Special rule for residents of States continuing PPACA implementation No credit shall be allowed under this section to any individual who is not a qualified resident (as defined in section 100(15) of the Patient Freedom Act of 2017 ) of a State that has elected the option under section 102(a)(1) of such Act in relation to the implementation of title I of the Patient Protection and Affordable Care Act. . (b) Limitation on amount of credit Section 36B(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Limitation on amount of credit In the case of any taxable year beginning in a calendar year which begins after the date of the enactment of this paragraph, the Secretary shall reduce the amount determined under this subsection (determined before the application of this paragraph) for each qualified resident (as defined in section 100 of the Patient Freedom Act of 2017 ) of a State that makes an election under section 102(a)(1) of such Act by an amount equal to— (A) the amount of the reduction described in section 102(a)(1)(A) of such Act for such year (calculated by only taking into account credit allowed under this section), divided by (B) the total number of such qualified residents of such State estimated by the Secretary to claim the credit allowed under subsection (a) for such year. . (c) Effective date The amendments made by this section shall apply to