in his account is nonforfeitable. (2) Certain rules to apply Rules similar to the following rules shall apply for purposes of this section: (A) Section 219(d)(2) (relating to no deduction for rollovers). (B) Section 219(f)(3) (relating to time when contributions deemed made). (C) Except as provided in section 106(d), section 219(f)(5) (relating to employer payments). (D) Section 408(g) (relating to community property laws). (e) Tax treatment of distributions (1) In general Except as provided in paragraph (2), any distribution from a parental leave savings account shall be included in the gross income of the account owner. (2) Early parenthood payments or immediate return of contributions (A) In general Any amount paid or distributed out of a parental leave savings account which— (i) is made pursuant to a request by the account owner and not later than 1 year after the birth or adoption of a child of the account owner, or (ii) is not more than the amount of contributions made to the account during the 30-day period ending on the date of such distribution, shall not be included in gross income. Clause (ii) shall not apply if a deduction is allowed with respect to such contribution. (B) Return of contribution not taken into account in determining deduction The amount allowed as a deduction under subsection (a) for the taxable year (determined without regard to this subparagraph) shall be reduced by the amount of distributions made during the taxable year under subparagraph (A)(ii). (C) Coordination with dependent care tax credit The employment-related expenses (as defined in section 21(b)(2)) taken into account with respect to any child of the taxpayer in determining the credit under section 21 for the taxable year (determined without regard to this subparagraph) shall be reduced by any amounts excluded from gross income for the taxable year under subparagraph (A)(i) with respect to such child. (3) Rollover contributions An amount is described in this paragraph as a rollover contribution if it meets the