Benefits provided to volunteer firefighters and emergency medical responders (a) Increase in dollar limitation on qualified payments Subparagraph (B) of section 139B(c)(2) of the Internal Revenue Code of 1986 is amended by striking $30 and inserting $50 . (b) Extension Subsection (d) of section 139B of the Internal Revenue Code of 1986 is amended by striking beginning after December 31, 2010. and inserting “beginning— (1) after December 31, 2010, and before January 1, 2019, or (2) after December 31, 2019. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. V Revenue provisions 501. Modifications of required distribution rules for pension plans (a) Modification of rules where employee dies before entire distribution (1) In general Section 401(a)(9) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph (H) Special rules for certain defined contribution plans (i) In general In the case of distributions from a defined contribution plan, a trust forming part of such plan shall not constitute a qualified trust under this section unless the plan provides that, if— (I) an employee dies before the distribution of the employee's interest (whether or not such distribution has begun in accordance with subparagraph (A)), and (II) the aggregate account balances to the credit of the employee under all defined contribution plans, determined as of the date of the employee's death, exceeds $450,000, so much of the entire interest of the employee as exceeds the dollar amount in subclause (II) will be distributed within 5 years after the death of such employee. (ii) Allocation of limitation If an employee has an account under more than 1 defined contribution plan, the $450,000 amount under clause (i)(II) shall be allocated among all such plans, as provided in regulations prescribed by the Secretary, for purposes of applying clause (i). (iii) Treatment of remaining amount The portion of the employee's interest