and spouse file a joint return for such taxable year and for the taxable year during which the spouse receives the distribution. (e) Applicable retirement savings vehicle (1) In general The term applicable retirement savings vehicle means— (A) an account or plan elected by the eligible individual under paragraph (2), or (B) if no such election is made or the Secretary is not able to make a contribution into the account or plan selected by the eligible individual, a myRA established for the benefit of the eligible individual. For purposes of subparagraph (B), if no myRA has previously been established for the benefit of the individual, the Secretary shall establish such an account for such individual for purposes of contributions under this section. (2) Other retirement vehicles An eligible individual may elect to have the amount determined under subsection (a) contributed to an account or plan which— (A) is a Roth IRA or a designated Roth account (within the meaning of section 402A) of an applicable retirement plan (as defined in section 402A(e)(1)), (B) is for the benefit of the eligible individual, (C) accepts contributions made under this section, and (D) is designated by such individual (in such form and manner as the Secretary may provide) on the return of tax for the taxable year. (3) MyRA For purposes of paragraph (1), the term MyRA means a Roth IRA which is established— (A) under the myRA program established under section 3 of the Encouraging Americans to Save Act , and (B) by the individual for whose benefit the Roth IRA was created or by the Secretary on behalf of such individual. (f) Other definitions and special rules (1) Modified adjusted gross income For purposes of this section, the term modified adjusted gross income means adjusted gross income— (A) determined without regard to sections 911, 931, and 933, and (B) determined without regard to any exclusion or deduction allowed for any qualified retirement savings contribution made during the taxable year. (2) Treatment of contributions In the case