; or (ii) the last day of the second taxable year that begins after the taxable year in which the date of the enactment of this Act occurs. (3) Implementation Subsection (a) shall be implemented as soon as reasonably practicable after the enactment of this Act but in no case later than the date that is 1 year after such date of enactment. 321. Elimination of additional tax on certain distributions (a) In general Subparagraph (A) of section 72(t)(2), as amended by this Act, is further amended— (1) by striking or at the end of clause (vii); (2) by striking the period at the end of clause (viii) and inserting , or