described in section 152(f)(1). . (c) Effective date The amendments made by this section shall apply with respect to account beneficiaries dying in taxable years ending after the date of the enactment of this Act. 12. Administrative error correction before due date of return (a) In general Paragraph (3) of section 223(d) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph: (C) Exception for administrative errors corrected before due date of return Subparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if— (i) such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual’s return for such taxable year, and (ii) such distribution is accompanied by the amount of net income attributable to such contribution. Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 13. Conforming amendments (a) Section 26(b)(2) of the Internal Revenue Code of 1986 is amended— (1) by striking , 223(b)(8)(B)(i)(II), in subparagraph (S), and (2) by striking 223(f)(4) in subparagraph (U) and inserting 223(e)(3) . (b) Section 106 of such Code is amended— (1) by amending subsection (d)(1) to read as follows: (1) In general In the case of an employee, amounts contributed by such employee’s employer to any health savings account (as defined in section 223(c)) of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan. , (2) in subsection (e)— (A) by striking paragraphs (3) and (4) and redesignating paragraph (5) as paragraph (4), (B) by inserting after paragraph (2) the following new paragraph: