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 of birth of child or adoption (a) In general Section 72(t)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Distributions from retirement plans in case of birth of child or adoption (i) In general Any qualified birth or adoption distribution. (ii) Limitation The aggregate amount which may be treated as qualified birth or adoption distributions by any individual with respect to any birth or adoption shall not exceed $7,500. (iii) Qualified birth or adoption distribution For purposes of this subparagraph— (I) In general The term qualified birth or adoption distribution means any distribution from an applicable eligible retirement plan to an individual if made during the 1-year period beginning on the date on which a child of the individual is born or on which the legal adoption by the individual of an eligible child is finalized. (II) Eligible child The term eligible child means any individual (other than a child of the taxpayer’s spouse) who has not attained age 18 or is physically or mentally incapable of self-support. (iv) Treatment of plan distributions (I) In general If a distribution to an individual would (without regard to clause (ii)) be a qualified birth or adoption distribution, a plan shall not be treated as failing to meet any requirement of this title merely because the plan treats the distribution as a qualified birth or adoption distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $7,500. (II) Controlled group For purposes of subclause (I), the term controlled group means any group treated as a single employer under subsection (b), (c), (m), or (o) of