shall not be treated as eligible rollover distributions. (2) Qualified Louisiana storm and flooding distributions treated as meeting plan distribution requirements For purposes of such Code, a qualified Louisiana storm and flood distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such Code. 102. Recontributions of withdrawals for home purchases canceled due to the Louisiana storms and flooding (a) Recontributions (1) In general Any individual who received a qualified distribution may, during the period beginning on the applicable disaster date, and ending on December 31, 2017, make one or more contributions in an aggregate amount not to exceed the amount of such qualified distribution to an eligible retirement plan (as defined in section 402(c)(8)(B) of the Internal Revenue Code of 1986) of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3) of such Code, as the case may be. (2) Treatment of repayments Rules similar to the rules of paragraphs (2) and (3) of section 101(c) of this Act shall apply for purposes of this section. (b) Qualified distribution defined For purposes of this section, the term qualified distribution means any distribution— (1) described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F) of such Code, (2) (A) received after— (i) February 10, 2016, and before August 11, 2016, in the case of the disaster specified in section 2(1)(A), (ii) September 30, 2016, and before April 1, 2017, in the case of the disaster specified in section 2(1)(B), or (iii) August 7, 2017, and before February 8, 2018, in the case of the disaster specified in section 2(1)(C), and (B) which was to be used to purchase or construct a principal residence in the Louisiana storm and flood disaster area, but which was not so