made by this section shall apply to taxable years beginning after December 31, 2018. (2) Special rule The amendment made by this section shall not apply to distributions which are required with respect to years beginning before January 1, 2019, but are permitted to be paid on or after such date. 502. Distributions for charitable purposes (a) In general Section 402 is amended by adding at the end the following new subsection: (m) Distributions for charitable purposes (1) In general Gross income for any taxable year shall not include so much of the aggregate amount of qualified charitable distributions made with respect to a taxpayer during such taxable year which does not exceed the applicable amount. (2) Qualified charitable distribution For purposes of this subsection, the term qualified charitable distribution means any distribution from an eligible retirement plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B)— (A) which is made directly by the plan to an organization described in section 170(b)(1)(A) (other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)), and (B) which is made on or after the date that the individual on whose behalf the distribution is made has attained age 70½. A distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to paragraph (1). (3) Special rules (A) In general Rules similar to the rules of paragraphs (C) and (E) of section 408(d)(8) shall apply for purposes of this subsection. (B) Application of 72 Rules similar to the rules of section 408(d)(8)(D) shall apply for purposes of this subsection, by taking into account all amounts in the eligible retirement plan to which the taxpayer has a nonforfeitable right in lieu of all amounts in all individual retirement plans of the individual. (4) Applicable amount For purposes of this subsection, the term applicable amount means the excess of— (A) $100,000,