of such Code is amended by inserting determined without regard to subparagraph (A)(iii) thereof after section 529(e)(3) . (c) Effective date The amendments made by this section shall apply to distributions made after the date of the enactment of this Act. 203. Inclusion of Parent PLUS Loans in Repayment Programs (a) Income contingent repayment plan Section 455(d)(1)(D) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d)(1)(D) ) is amended by striking , except that the plan described in this subparagraph shall not be available to the borrower of a Federal Direct PLUS loan made on behalf of a dependent student