by the President to warrant individual or individual and public assistance from the Federal Government under such Act. (3) Applicable disaster date The term applicable disaster date means, with respect to any Louisiana storm and flood disaster area, the date of the first day of the period during which the severe storms and flooding giving rise to the Presidential declaration described in paragraph (1) occurred. I Special Rules for Use of Retirement Funds for Relief Relating to Louisiana Storms and Flooding 101. Tax-favored withdrawals from retirement plans for relief relating to Louisiana storms and flooding (a) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified Louisiana storm and flood distribution. (b) Aggregate dollar limitation (1) In general For purposes of this section, the aggregate amount of distributions received by an individual which may be treated as qualified Louisiana storm and flood distributions for any taxable year shall not exceed the excess (if any) of— (A) $100,000, over (B) the aggregate amounts treated as qualified Louisiana storm and flood distributions received by such individual for all prior taxable years. (2) Treatment of plan distributions If a distribution to an individual would (without regard to paragraph (1)) be a qualified Louisiana storm and flood distribution, a plan shall not be treated as violating any requirement of the Internal Revenue Code of 1986 merely because the plan treats such distribution as a qualified Louisiana storm and flood 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 $100,000. (3) Controlled group For purposes of paragraph (2), the term controlled group means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of such Code. (c) Amount distributed may be repaid (1) In general Any individual who receives a qualified