[Congressional Record Volume 163, Number 196 (Friday, December 1, 2017)]
[Senate]
[Page S7723]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  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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