the nearest multiple of $1,000. (4) Coordination with other contributions The limitation which would (but for this paragraph) apply under paragraphs (1) and (2) to an individual for any taxable year shall be reduced (but not below zero) by the sum of— (A) the aggregate amount contributed to Medisave accounts of such individual which is excludable from the taxpayer’s gross income for such taxable year under section 106(d), and (B) the aggregate amount contributed to Medisave accounts of such individual for such taxable year under section 408(d)(9). (5) Deposit of advance premium tax credit An account beneficiary who is eligible for an advance payment of the premium tax credit may elect to have the Secretary deposit the advance payment into the Medisave account of the account beneficiary. (c) Definitions and special rules For purposes of this section— (1) Eligible individual (A) In general The term eligible individual means, with respect to any month, any individual if such individual is covered under a qualified health plan as of the 1st day of such month. (B) Certain coverage disregarded Subparagraph (A) shall be applied without regard to— (i) coverage for any benefit provided by permitted insurance, and (ii) coverage (whether through insurance or otherwise) for accidents, disability, dental care, vision care, or long-term care. (C) Special rule for individuals eligible for certain veterans benefits An individual shall not fail to be treated as an eligible individual for any period merely because the individual receives hospital care or medical services under any law administered by the Secretary of Veterans Affairs for a service-connected disability (within the meaning of section 101(16) of title 38, United States Code). (2) Qualified health plan (A) In general The term qualified health plan means a health plan that offers health insurance coverage. Such term includes entitlement to benefits under title XVIII or title XIX of the Social Security Act. (B) Exclusion of certain plans Such term does not include a