, and (B) by striking the period at the end and inserting , and , and (C) by adding at the end the following new clause: (ii) in the case of any credit under section 36C with respect to any health insurance, the amount of such credit (or the amount of any advance payment of such credit) to the provider of such insurance (or, as the Secretary determines appropriate, the licensed agent or broker with respect to such insurance). , and (3) in subparagraph (C)(i), by striking amount of, any credit or reduction and inserting amount of any credit . (e) Increased penalty on erroneous claims of credit Section 6676(a) of such Code is amended by inserting (25 percent in the case of a claim for refund or credit relating to the health insurance coverage credit under section 36C) after 20 percent . (f) Conforming amendments (1) Section 35(g) of such Code is amended by adding at the end the following new paragraph: (14) Coordination with health insurance coverage credit (A) In general An eligible coverage month to which the election under paragraph (11) applies shall not be treated as an eligible coverage month (as defined in section 36C(d)) for purposes of section 36C with respect to the taxpayer or any of the taxpayer’s qualifying family members (as defined in section 36C(e)). (B) Coordination with advance payments of health insurance coverage credit In the case of a taxpayer who makes the election under paragraph (11) with respect to any eligible coverage month in a taxable year or on behalf of whom any advance payment is made under section 7527 with respect to any month in such taxable year— (i) the tax imposed by this chapter for the taxable year shall be increased by the excess, if any, of— (I) the sum of any advance payments made on behalf of the taxpayer under sections 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,