of 1986 to contributions to a defined contribution plan. (b) American Savings Account Fund For purposes of this section, the term American Savings Account Fund means the Fund established under section 201 of the American Savings Account Act of 2017 . . (2) Denial of deduction Subsection (b) of section 219 of such Code is amended by adding at the end the following new paragraph: (6) Special rule for American Savings Accounts This section shall not apply with respect to any amount contributed to an individual retirement account (as defined in section 408(a)) or a Roth IRA (as defined in section 408A(b)) which is an American Savings Account (as defined in section 301 of the American Savings Account Act of 2017 ). . (3) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139E the following new item: Sec. 139F. Amounts contributed to American Savings Accounts. . (c) Treatment of distributions as separate from other IRAs and Roth IRAs Subparagraph (A) of section 408(d)(2) of the Internal Revenue Code of 1986 is amended by striking plans and inserting plans (other than American Savings Accounts, within the meaning of section 301 of the American Savings Account Act of 2017 ) . (d) Effective date (1) Program The Chair of the American Savings Account Board of Directors shall establish the American Savings Account program such that the American Savings Account Fund is prepared to begin receiving contributions on January 1 of the third calendar year beginning after the date of the enactment of this Act. (2) Treatment of contributions Except as provided in paragraph (1), the amendments made by this section shall apply to contributions made to the American Savings Account Fund, as established by the amendments made by subsection (a), after December 31 of the second calendar year beginning after the date of the enactment of this Act. 402. Penalty for employer noncompliance Section 6672 of the Internal Revenue Code of 1986 is