(i) the aggregate balance to the credit of a payee of any Roth IRA shall be taken into account for purposes of this subsection, and (ii) distributions from a Roth IRA may be taken into account in determining whether the required increase in minimum required distributions by reason of this subsection has been satisfied. (B) Inclusion in income of distributed earnings If any distribution from a Roth IRA is taken into account under subparagraph (A)(ii), then, notwithstanding section 408A(d)(5), the portion of such distribution which is properly allocable to net income on contributions to the Roth IRA shall not be treated as a qualified distribution and shall be included in gross income of the payee. (5) Ratable inclusion for first year of increase If the first taxable year of a taxpayer for which there is a required increase in minimum required distributions by reason of this subsection begins before January 1, 2019, any amount required to be included in gross income by reason of such increase shall be included in income ratably over the 6-taxable-year period (or such shorter period as the taxpayer may elect) beginning with such first taxable year. (6) Definitions For purposes of this subsection, any term used in this subsection which is also used in section 409B shall have the same meaning as when such term is used in such section. . (2) Exception from 10 percent additional tax on early distributions Section 72(t)(2) of such Code is amended by adding at the end the following new subparagraph: (H) Distributions of excess balances Distributions from applicable retirement plans (within the meaning of section 409B) to the extent such distributions during the taxable year do not exceed the amount (if any) by which— (i) the amount determined under section 409B(a)(2) for the taxable year, exceeds (ii) the applicable dollar amount under section 409B(c)(2) for the preceding taxable year. . (d) Reporting requirements Section 6047 of the Internal Revenue Code of 1986 is amended by redesignating subsection (g) as subsection