; and (D) the rules of section 414(w) shall apply with respect to American Savings Accounts, except that paragraph (2)(B) thereof shall be applied by substituting the due date for the return of tax for the taxable year in which the first elective contribution is made with respect to the employee under the arrangement for the date which is 90 days after the date of the first elective contribution with respect to the employee under the arrangement . (2) Coordination with Social Security Act Paragraph (1) shall not be construed to provide that any amount of the employee's compensation which is contributed to the American Savings Account Fund shall not be included in the term wages for the purposes of section 209 of the Social Security Act or section 3121(a) of this title. (3) Definitions For purposes of this subsection, the terms employee and American Savings Account Fund shall have the same respective meanings as when used in the American Savings Account Act of 2017 . (4) Coordination with other provisions of law No provision of law not contained in this title shall apply for purposes of determining the treatment under this title of the American Savings Account Fund or any contribution to, or distribution from, such Fund. . (b) Treatment of contributions to American Savings Account Fund (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139E the following new section: 139F. Amounts contributed to American Savings Accounts (a) In general Gross income does not include so much of the contributions made to the American Savings Account Fund on behalf of an individual for pay periods in the taxable year as does not exceed the limitation applicable under section 415(c) of the Internal Revenue Code of 1986 to contributions to a defined contribution plan. (b) American Savings Account Fund For purposes of this section, the term American Savings Account Fund means the Fund established under section 201 of the American Savings Account Act of 2017 . .