by account holder Section 25B(d)(1)(D) is amended by striking made before January 1, 2026, . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 125. Rollovers to ABLE programs from 529 programs (a) In general Section 529(c)(3)(C)(i)(III) is amended by striking before January 1, 2026, . (b) Effective date The amendments made by this section shall apply to distributions after December 31, 2017. 126. Treatment of certain individuals performing services in the Sinai Peninsula of Egypt (a) In general Section 112(c)(2) is amended— (1) by striking means any area and inserting means— (A) any area , and (2) by striking the period at the end and inserting , and (B) the Sinai Peninsula of Egypt. . (b) Period of treatment Section 112(c)(3) is amended— (1) by striking only if performed and inserting only if— (A) in the case of an area described in paragraph (2)(A), such service is performed , and (2) by striking the period at the end and inserting , and (B) in the case of the area described in paragraph (2)(B), such service is performed during any period with respect to which one or more members of the Armed Forces of the United States are entitled to special pay under section 310 of title 37, United States Code (relating to special pay