section 221(d)) of the designated beneficiary or a sibling of the designated beneficiary. (B) Limitation The amount of distributions treated as a qualified higher education expense under this paragraph with respect to the loans of any individual shall not exceed $10,000 (reduced by the amount of distributions so treated for all prior taxable years). (C) Special rules for siblings of the designated beneficiary (i) Separate accounting For purposes of subparagraph (B) and subsection (d), amounts treated as a qualified higher education expense with respect to the loans of a sibling of the designated beneficiary shall be taken into account with respect to such sibling and not with respect to such designated beneficiary. (ii) Sibling defined For purposes of this paragraph, the term sibling means an individual who bears a relationship to the designated beneficiary which is described in section 152(d)(2)(B). . (2) Coordination with deduction for student loan interest Section 221(e)(1) of such Code is amended by adding at the end the following: The deduction otherwise allowable under subsection (a) (prior to the application of subsection (b)) to the taxpayer for any taxable year shall be reduced (but not below zero) by so much of the distributions treated as a qualified higher education expense under section 529(c)(9) with respect to loans of the taxpayer as would be includible in gross income under section 529(c)(3)(A) for such taxable year but for such treatment. . (d) Distributions for certain elementary and secondary school expenses in addition to tuition Section 529(c)(7)(A), as amended by subsection (b), is amended to read as follows: (A) expenses described in section 530(b)(3)(A)(i) in connection with enrollment or attendance of a designated beneficiary at an elementary or secondary public, private, or religious school, and . (e) Effective date The amendments made by this section shall apply to distributions made after December 31, 2018. 303. Penalty-free withdrawals from retirement plans for individuals in case