or property taxes. (D) Utilities. (8) Public health emergency declaration The term public health emergency declaration means any declaration of a public health emergency by the Secretary of Health and Human Services under section 319 of the Public Health Service Act ( 42 U.S.C. 247d ). (9) Unemployment related expenses The term unemployment related expenses means, in the case of an account beneficiary with any period of unemployment during the taxable year, any expenses during such taxable year which, in the aggregate, do not exceed $500. (10) Account beneficiary The term account beneficiary means the individual on whose behalf the emergency savings account was established. (e) Treatment of account (1) In general An emergency savings account is exempt from taxation under this subtitle unless such account has ceased to be an emergency savings account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations). (2) Account terminations Rules similar to the rules of paragraphs (2) and (4) of section 408(e) shall apply to emergency savings accounts, and any amount treated as distributed under such rules shall be treated as not used to pay qualified disaster and public health emergency expenses. (f) Tax treatment of distributions (1) Amounts used for qualified disaster and public health emergency expenses Any amount paid or distributed out of an emergency savings account which is used exclusively to pay qualified disaster and public health emergency expenses of any account beneficiary shall not be includible in gross income. (2) Inclusion of amounts not used for qualified disaster and public health emergency expenses Any amount paid or distributed out of an emergency savings account which is not used exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary shall be included in the gross income of such beneficiary. (3) Excess