the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (3) Treatment of repayments for distributions from IRAs For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to paragraph (1) with respect to a qualified furlough distribution from an individual retirement plan (as defined by section 7701(a)(37) of such Code), then, to the extent of the amount of the contribution, the qualified furlough distribution shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (d) Special rules (1) Qualified furlough distributions treated as meeting plan distribution requirements For purposes of the Internal Revenue Code of 1986, a qualified furlough 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, whichever is applicable. (2) Reliance on representation An eligible retirement plan may rely on an individual’s written representation that the individual is an applicable individual who has not received previous qualified furlough distributions in excess of the dollar limitation under subsection (e)(1)(B). (e) Definitions For purposes of this section— (1) Qualified furlough distribution (A) In general Except as provided in subparagraph (B), the term qualified furlough distribution means any distribution from an eligible retirement plan to an applicable individual if the distribution is made— (i) after January 1, 2019, and (ii) during a covered lapse in appropriations or the 90 days immediately following a covered lapse in appropriations. (B) Dollar limitation (i) In general The aggregate amount of distributions received by an individual which may be treated as qualified furlough distributions for any taxable year shall not exceed the excess (if any) of— (I) $30,000, over (II) the