that the payments made under subsection (f) are made as concurrently as is reasonably possible with contributions by a taxpayer to the American Worker Retirement Fund. Such regulations shall provide that, for purposes of such payments, the credit under subsection (a) may be determined on the basis of the eligible individual’s gross income for the preceding taxable year. (2) Excess payments If the aggregate amount of payments under subsection (f) with respect to an eligible individual for any taxable year exceeds the amount of the credit allowed under subsection (a) to such individual for such taxable year, the tax imposed by this chapter for such taxable year shall be increased by the amount of such excess. Any failure to so increase the tax shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). (h) Forfeit of amounts (1) In general If any contribution described in subsection (a) does not remain in the American Worker Retirement Fund for at least 6 months after such contribution is made, the amount of the credit under this section attributable to such contribution shall be forfeited as provided in paragraph (2). (2) Treatment of forfeited amounts In the case of any contribution to which paragraph (1) applies— (A) the Executive Director of the American Worker Retirement Fund, as appointed under section 203 of the Retirement Savings for Americans Act of 2023 , shall make a distribution from the individual’s account in an amount equal to such contribution to the Secretary for deposit into the general fund of the Treasury, and (B) in the case of any earnings on such contribution, such earnings shall be distributed by such Executive Director from the individual’s account and shall be available to the Executive Director, without need of further appropriation, for administrative expenses described in section 101(e) of such Act. (3) Forfeited amounts not includible in gross income Any distribution made under paragraph (2) shall not be includible in the gross