of such Code is amended by striking $2,000 and inserting $10,000 . (c) Effective dates (1) Increase in age limitation The amendments made by subsection (a) shall apply to contributions made after the date of the enactment of this Act. (2) Increase in annual dollar limitation on contributions The amendments made by subsection (b) shall apply to contributions made in taxable years ending after the date of the enactment of this Act.