a child in utero. (ii) Child in utero The term child in utero means a member of the species homo sapiens, at any stage of development, who is carried in the womb. . (b) Effective date The amendment made by this section shall apply to contributions made after December 31, 2017. 11029. Relief for Mississippi River Delta flood disaster area (a) In general For purposes of this section, the term Mississippi River Delta flood disaster area means any area— (1) with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act before September 3, 2016, by reason of severe storms and flooding occurring in Louisiana during August of 2016, or (2) with respect to which a major disaster has been declared by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act before March 31, 2016, by reason of severe storms and flooding occurring in Louisiana, Texas, and Mississippi during March of 2016. (b) Special rules for use of retirement funds with respect to Mississippi Delta areas damaged by 2016 flooding (1) Tax-Favored Withdrawals From Retirement Plans (A) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified Mississippi River Delta flooding distribution. (B) Aggregate dollar limitation (i) In general For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified Mississippi River Delta flooding distributions for any taxable year shall not exceed the excess (if any) of— (I) $100,000, over (II) the aggregate amounts treated as qualified Mississippi River Delta flooding distributions received by such individual for all prior taxable years. (ii) Treatment of plan distributions If a distribution to an individual would (without regard to clause (i)) be a qualified Mississippi River Delta flooding distribution, a plan shall not be treated as violating any requirement of this title