the employee’s required contribution with respect to such plan shall be treated as being equal to the excess (if any) of— (i) the adjusted monthly premiums for the applicable second lowest cost silver plan with respect to the taxpayer, over (ii) the contributions made the employer to such health savings account which are excludible from the gross income of the employee under this section. (6) No constructive receipt No amount shall be included in the gross income of any employee solely because the employee may choose between the contributions referred to in paragraph (1) and employer contributions to another health plan of the employer. (7) Special rule for deduction of employer contributions Any employer contribution to a health savings account, if otherwise allowable as a deduction under this chapter, shall be allowed only for the taxable year in which paid. (8) Employer health savings account contributions required to be shown on return Every individual required to file a return under section 6012 for the taxable year shall include on such return the aggregate amount contributed by employers to the health savings accounts of such individual or such individual’s spouse for such taxable year. (9) Health savings account contributions not part of COBRA coverage Paragraph (1) shall not apply for purposes of section 4980B. (10) Definitions Terms used in this subsection which are also used in section 223 shall have the same respective meanings as when used in such section. (11) Regulations The Secretaries of Treasury, Labor, and Health and Human Services shall each issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance to— (A) prevent employers from offering plans integrated with health savings accounts selectively to sicker workers, and (B) establish a safe harbor that helps employers determine whether contributions to health savings accounts with respect to which there is an integrated health plan comply with