; and (3) rules permitting a nonspouse beneficiary to return distributions to an inherited individual retirement plan described in section 408(d)(3)(C) of the Internal Revenue Code of 1986 in a case where, due to an inadvertent error by a service provider, the beneficiary had reason to believe that the distribution could be rolled over without inclusion in income of any part of the distributed amount. (d) Required minimum distribution corrections The Secretary shall expand the Employee Plans Compliance Resolution System to allow plans to which such system applies and custodians of individual retirement plans to self-correct, without an excise tax, any inadvertent errors pursuant to which a distribution is made no more than 180 days after it was required to be made. (e) Additional safe harbors The Secretary shall expand the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2016–51 or any successor guidance) to provide additional safe harbor means of correcting inadvertent failures described in subsection (a), including safe harbor means of calculating the earnings that must be restored to a plan in cases where plan assets have been depleted by reason of an inadvertent failure. V Assistance for low-income taxpayers 501. Establishment of income threshold for referral to private debt collection (a) In general Section 6306(d)(3) is amended by striking or at the end of subparagraph (C), by adding or at the end of subparagraph (D), and by inserting after subparagraph (D) the following new subparagraph: (E) in the case of a tax receivable which is identified by the Secretary (or the Secretary's delegate) during the period beginning on the date which is 180 days after the date of the enactment of this Act and ending on December 31, 2019, a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary), . (b)