of monthly limitation in case HSA contributions and premium payments exceed monthly credit amount In the case of any month for which the amount determined with respect to the taxpayer under subparagraph (A) exceeds the credit amount determined with respect to the taxpayer for such month under paragraph (2), such excess may be carried forward to any subsequent month during the taxable year for purposes of determining the limitation under subparagraph (A). (4) Adjustment for limited benefit insurance In the case of a taxpayer whose only health insurance coverage for a month is limited benefit insurance (as defined in section 123(b) of the Health Care Fairness for All Act ), the amount determined under paragraph (2) shall be decreased by such proportion as the Secretary, in consultation with the Secretary of Health and Human Services, determines appropriate, taking into account the ratio of the actuarial value of such limited benefit insurance to the average actuarial value of health insurance coverage that is not limited benefit insurance. (c) Coordination with employer-Provided health insurance tax subsidy (1) Credit limited by employer-provided health insurance tax subsidy The credit allowed under this section for any taxable year shall not exceed an amount equal to the excess (if any) of— (A) the maximum credit which would be allowed for all months of the taxpayer during the taxable year (determined under subsection (b)(2) and without regard to this subsection, the limitation under subsection (b)(3), and any reduction under subsection (d)(1)), over (B) the taxpayer’s employer-provided health insurance tax subsidy for the taxable year. (2) Excess employer-provided health insurance tax subsidy included in gross income In the case of a taxpayer for whom subparagraph (B) of paragraph (1) exceeds subparagraph (A) of such paragraph for the taxable year, the tax imposed by this chapter shall be increased for such taxable year by the amount of such excess. (3) Employer-provided health insurance tax subsidy For purposes