treatment. . (d) Distributions for certain elementary and secondary school expenses in addition to tuition Section 529(c)(7)(A), as amended by subsection (b), is amended to read as follows: (A) expenses described in section 530(b)(3)(A)(i) in connection with enrollment or attendance of a designated beneficiary at an elementary or secondary public, private, or religious school, and . (e) Unborn children allowed as account beneficiaries Section 529(e) is amended by adding at the end the following new paragraph: (6) Treatment of unborn children (A) In general Nothing shall prevent an unborn child from being treated as a designated beneficiary or an individual under this section. (B) Unborn child For purposes of this paragraph— (i) In general The term unborn child means 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. . (f) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to distributions made after December 31, 2019. (2) Unborn children allowed as account beneficiaries The amendment made by subsection (e) shall apply to contributions made after December 31, 2019. 302. Penalty-free withdrawals from retirement plans for individuals in case of birth of child or adoption (a) In general Section 72(t)(2) 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