the qualified Louisiana storm and flood distribution shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (d) Definitions For purposes of this section— (1) Qualified Louisiana storm and flooding distribution Except as provided in subsection (b), the term qualified Louisiana storm and flooding distribution means any distribution from an eligible retirement plan made on or after the applicable disaster date, to an individual whose principal residence on or after such date, is located in the Louisiana storm and flood disaster area and who has sustained an economic loss by reason of the severe storms and flooding giving rise to the Presidential declaration described in section 2(1). (2) Eligible retirement plan The term eligible retirement plan shall have the meaning given such term by section 402(c)(8)(B) of such Code. (e) Income inclusion spread over 3-Year period for qualified Louisiana storm and flooding distributions (1) In general In the case of any qualified Louisiana storm and flood distribution, unless the taxpayer elects not to have this subsection apply for any taxable year, any amount required to be included in gross income for such taxable year shall be so included ratably over the 3-taxable-year period beginning with such taxable year. (2) Special rule For purposes of paragraph (1), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of such Code shall apply. (f) Special rules (1) Exemption of distributions from trustee to trustee transfer and withholding rules For purposes of sections 401(a)(31), 402(f), and 3405 of such Code, qualified Louisiana storm and flood distributions shall not be treated as eligible rollover distributions. (2) Qualified Louisiana storm and flooding distributions treated as meeting plan distribution requirements For purposes of such Code, a qualified Louisiana storm and flood distribution shall be