; and (B) made during a Federal appropriations lapse with respect to such individual. (2) Applicable individual The term applicable individual means any individual— (A) who is a Federal contractor or an employee of a Federal contractor and is placed on unpaid leave or working without pay due to a Federal appropriations lapse, (B) who is an employee of a State or other Federal grantee whose compensation is advanced or reimbursed in whole or in part by the Federal Government, and is furloughed, working without pay, or working with a decrease in pay due to a Federal appropriations lapse, or (C) who is an employee of the District of Columbia Courts, the Public Defender Service for the District of Columbia, or the District of Columbia government and is furloughed or working without pay due to a Federal appropriations lapse. (3) Federal appropriations lapse (A) In general The term Federal appropriations lapse means any continuous period of at least 2 weeks during which there is a lapse in Federal appropriations (including a partial lapse). (B) Period of lapse A period of lapse in Federal appropriations shall not be a Federal appropriations lapse with respect to an individual for longer than the period during which the individual is furloughed, on unpaid leave, or performing work without pay due to such lapse. (4) Eligible retirement plan The term eligible retirement plan has the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986. (e) Income inclusion spread over 3-Year period (1) In general Unless the taxpayer elects not to have this paragraph apply for any taxable year, any amount required to be included in gross income for such taxable year with respect to any Federal government shutdown distribution shall be so included ratably over the 3-taxable-year period beginning with such taxable year. (2) Special rule For purposes of paragraph (1), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of the Internal Revenue Code of 1986 shall apply. (f) Special rules (1)