S.Amdt. 1818

SA 1818. Mr. ENZI submitted an amendment intended to be proposed to
amendment SA 1618 proposed by Mr. McConnell (for Mr. Hatch (for himself
and Ms. Murkowski)) to the bill H.R. 1, to provide for reconciliation
pursuant to titles II and V of the concurrent resolution on the budget
for fiscal year 2018; which was ordered to lie on the table; as
follows:

At the end of subpart B of part VII of subtitle C of title
I, add the following:

SEC. 1361_. MODIFICATION OF RULES GOVERNING HARDSHIP
DISTRIBUTIONS.

(a) In General.--Not later than 1 year after the date of
the enactment of this Act, the Secretary of the Treasury
shall modify Treasury Regulation section 1.401(k)-
1(d)(3)(iv)(E) to--
(1) delete the 6-month prohibition on contributions imposed
by paragraph (2) thereof, and
(2) make any other modifications necessary to carry out the
purposes of section 401(k)(2)(B)(i)(IV) of the Internal
Revenue Code of 1986.
(b) Effective Date.--The revised regulations under this
section shall apply to plan years beginning after December
31, 2017.
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