in section 132(a)(6), there and inserting There . (2) Section 132 is amended by striking subsection (g). (3) Section 132(l) is amended by striking by striking subsections (e) and (g) and inserting subsection (e) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1406. Repeal of exclusion for adoption assistance programs (a) In general Part III of subchapter B of chapter 1 is amended by striking section 137 (and by striking the item relating to such section in the table of sections for such part). (b) Conforming amendments (1) Sections 414(n)(3)(C), 414(t)(2), 74(d)(2)(B), 86(b)(2)(A), 219(g)(3)(A)(ii) are each amended by striking , 137 . (2) Section 1016(a), as amended by the preceding provision of this Act, is amended by striking paragraph (26). (3) Section 6039D(d)(1), as amended by the preceding provisions of this Act, is amended— (A) by striking , or 137 , and (B) by inserting or before 125 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. F Simplification and reform of savings, pensions, retirement 1501. Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions (a) In general Section 408A(d) is amended by striking paragraph (6) and by redesignating paragraph (7) as paragraph (6). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1502. Reduction in minimum age for allowable in-service distributions (a) In general Section 401(a)(36) is amended by striking age 62 and inserting age 59 ½ . (b) Application to governmental section 457(b) plans Clause (i) of section 457(d)(1)(A) is amended by inserting (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59 ½ ) before the comma at the end. (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 1503. Modification