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 of rules governing hardship distributions (a) In general Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall modify Treasury Regulation section 1.401(k)–1(d)(3)(iv)(E) to— (1) delete the 6-month prohibition on contributions imposed by paragraph (2) thereof, and (2) make any other modifications necessary to carry out the purposes of section 401(k)(2)(B)(i)(IV) of the Internal Revenue Code of 1986. (b) Effective date The revised regulations under this section shall apply to plan years beginning after December 31, 2017. 1504. Modification of rules relating to hardship withdrawals from cash or deferred arrangements (a) In general Section 401(k) is amended by adding at the end the following: (14) Special rules relating to hardship withdrawals For purposes of paragraph (2)(B)(i)(IV)— (A) Amounts which may be withdrawn The following amounts may be distributed upon hardship of the employee: (i) Contributions to a profit-sharing or stock bonus plan to which section 402(e)(3) applies. (ii) Qualified nonelective contributions (as defined in subsection (m)(4)(C)). (iii) Qualified matching contributions described in paragraph (3)(D)(ii)(I). (iv) Earnings on any contributions described in clause (i), (ii), or (iii). (B) No requirement to take available loan A distribution shall not be treated as failing to be made upon the hardship of an employee solely because the employee does not take any available loan under the plan.". . (b) Conforming amendment Section 401(k)(2)(B)(i)(IV) is amended to read as follows: (IV) subject to the provisions of paragraph (14), upon hardship of the employee, or". . (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 1505. Extended