(ii) Specified Federal employee ready reservist The term specified Federal employee ready reservist means any individual for any taxable year if such individual— (I) is a qualified ready reservist for such taxable year, (II) would be eligible to make elective deferrals with respect to the Thrift Savings Fund (as defined in section 7701(j)) during such taxable year determined without regard to the service of such individual described in clause (i), and (III) is not eligible to make elective deferrals with respect to any plan other than such Thrift Savings Fund during such taxable year. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.