insured. (3) Restriction on distributions (A) In general Any trust which receives a payment described in paragraph (1)(B) shall not be treated as a health savings account for purposes of this section unless the terms of such trust require that, during any month during which such a payment is received, no distribution may be made from such trust unless such distribution is made to satisfy a charge properly made to a qualified medical debit card. (B) Qualified medical debit card For purposes of this paragraph, the term qualified medical debit card means a debit card which— (i) is issued by a bank (as defined in section 408(n)), (ii) is provided by the trustee of the health savings account to the designated beneficiary, and (iii) is encoded in such a manner that the only expenses which may charged with such card are amounts paid for medical care (as defined in section 213(d)). (4) Recapture of excess payments For purposes of applying the recapture rules of section 36B(f)(2)— (A) payments made to the health savings account of an individual under paragraph (1)(B) shall be treated as an advance payment of the credit allowed under section 36B, and (B) the credit allowed under section 36B shall be treated as having been increased by the payments which would have been made to the health savings account of such individual under paragraph (1)(B) if such payments had been determined using the household income of such individual for the taxable year referred to in such section. (5) Other definitions and special rules For purposes of this section— (A) Exchange-provided high deductible health plan The term Exchange-provided high deductible health plan means, with respect to any eligible insured, any high deductible health plan enrolled in by such eligible insured through an Exchange established under the Patient Protection and Affordable Care Act. (B) Eligible insured The term eligible insured has the meaning given such term in section 1402(b) of the Patient Protection and Affordable Care Act. (C) Coordination with