408(d)(8)(B) of such Code is amended by striking (other than a plan described in subsection (k) or (p)) . (c) Certain annuity plans Section 403 of such Code is amended by adding at the end the following new subsection: (d) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an annuity plan described in subsection (a) or an annuity contract described in subsection (b). . (d) 457 (b) plans Subsection (e) of section 457 of such Code is amended by adding at the end the following new paragraph: (19) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an eligible deferred compensation plan established and maintained by an employer described in subsection (e)(1)(A). . (e) Effective date The amendments made by this section shall apply to distributions made in taxable years ending after the date of the enactment of this Act. 312. Distributions to firefighters (a) In general Subparagraph (A) of section 72(t)(10) of the Internal Revenue Code of 1986 is amended by striking 414(d)) and inserting 414(d)) or a distribution from a plan described in clause (iii), (iv), or (vi) of section 402(c)(8)(B) to an employee who provides firefighting services . (b) Conforming amendment The heading of paragraph (10) of section 72(t) of such Code is amended— (1) by striking qualified , and (2) by striking in governmental plans . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2020. 313. Exclusion of certain disability-related first responder retirement payments (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139B the following new section: 139C. Certain disability-related first responder retirement payments (a) In general In the case of an individual who receives qualified first responder retirement payments for any taxable year, gross income shall not include so much of such payments as do not exceed the