(a) and (b) shall apply to taxable years beginning after the date of the enactment of this Act. (2) Termination of certain other health care related tax benefits The amendments made by subsection (c) shall apply to taxable years beginning after the date which is 1 year after the date of the enactment of this Act. (3) Bankruptcy protections The amendment made by subsection (d) shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act. 3. Unused premium tax credits may be deposited in health savings accounts (a) In general Section 36B is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Excess credit may be deposited into a health savings account (1) In general If the amount described in subparagraph (B) of subsection (b)(2) exceeds the amount described in subparagraph (A) of such subsection with respect to any coverage month and an election under paragraph (2) is in effect with respect to the applicable taxpayer, the Secretary shall deposit such excess into a health savings account of such taxpayer. (2) Election to deposit excess credit into a health savings account A taxpayer may elect (at such time and in such manner as the Secretary may provide) to have the Secretary deposit the excess described in paragraph (1) into a health savings account of the taxpayer. Any such election shall only be treated as being in effect if the taxpayer provides the Secretary with such information as the Secretary may require to allow the Secretary to make such deposit. (3) Coordination with health savings account rules Any amount deposited in a health savings account by the Secretary under this subsection shall— (A) be includible in the gross income of the applicable taxpayer, and (B) be taken into account as an amount paid to such account for purposes of this section. (4) Treatment of deposits For purposes of section 1324 of title 31, United States Code, any deposit made under this subsection shall