; monthly limitation Section 223(b)(2) of such Code is amended to read as follows: (2) Monthly limitation The monthly limitation for any month is 1/12 of the deductible amount in effect under section 219(b) for the taxable year in which the month occurs. . (f) Special rule relating to dependents Paragraph (6) of section 223(b) of such Code is amended to read as follows: (6) Special rule relating to dependents A contribution to a health savings account of a dependent of the individual to whom a deduction under section 151(c) is allowable for the taxable year shall be treated as an amount paid to the health savings account of the individual to whom a deduction is allowable under this section. . (g) Conforming amendments (1) Section 223(b) of such Code is amended— (A) by striking paragraph (3) (relating to additional contributions for individuals 55 or older); (B) by striking paragraph (5) (relating to special rule for married individuals); (C) in paragraph (8)(A)(ii) by striking high deductible ; and (D) in the heading for paragraph (8)(B) by striking high deductible . (2) Section 223(b) of such Code, as amended by paragraph (1) and the preceding subsections of this section, is further amended by redesignating paragraphs (4), (6), and (8), as paragraphs (3), (4), and (5), respectively. (3) Section 224(d)(1)(A)(ii) of such Code is amended by striking exceeds the sum of— and all that follows and inserting exceeds the dollar amount in effect under subsection (b)(2). . (4) Section 223 of such Code is amended by striking subsection (g) and redesignating subsection (h) as subsection (g). (5) Section 223(g)(2) of such Code, as redesignated by paragraph (4), is amended by striking high deductible . (h) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.