medical expenses (A) In general The tax imposed by this chapter on the account beneficiary for any taxable year in which there is a payment or distribution from a small business health account of such beneficiary which is includible in gross income under paragraph (2) shall be increased by 20 percent of the amount which is so includible. (B) Exception for disability or death Subparagraph (A) shall not apply if the payment or distribution is made after the account beneficiary becomes disabled within the meaning of section 72(m)(7) or dies. (C) Exceptions for distributions after medicare eligibility Subparagraph (A) shall not apply to any payment or distribution after the date on which the account beneficiary attains the age specified in section 1811 of the Social Security Act. (5) Rollover contribution (A) In general An amount is described in this paragraph as a rollover contribution if it meets the requirements of subparagraph (B). (B) Rollover contribution rules (i) In general Paragraph (2) shall not apply to any amount paid or distributed from— (I) a health savings account (as described in section 223(d)) to the account beneficiary to the extent the amount received is paid into a small business health account, or (II) a small business health account to the account beneficiary to the extent the amount received is paid into a small business health account or a health savings account, for the benefit of such beneficiary not later than the sixtieth day after the day on which the beneficiary receives the payment or distribution. (ii) Limitation This paragraph shall not apply to any amount described in subparagraph (A) received by an individual from a health savings account or a small business health account if, at any time during the 1-year period ending on the day of such receipt, such individual received any other amount described in subparagraph (A) from a health savings account or a small business account which was not includible in the individual's gross income because of the application of this paragraph. (6)