service, who is not recalled in a subsequent year, and who retired under section 7443B, shall be equal to the salary in effect at the end of the year in which the period of recall occurred for the office from which such magistrate judge of the Tax Court retired. (c) Rulemaking authority The provisions of this section shall be implemented under such rules and regulations as may be promulgated by the Tax Court. . (b) Clerical amendment The table of sections for part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986, as amended by section 307, is amended by inserting after the item relating to section 7443B the following new item: Sec. 7443C. Recall of magistrate judges of the Tax Court. . IV Other Benefits 401. Benefits provided to volunteer firefighters and emergency medical responders (a) Increase in dollar limitation on qualified payments Subparagraph (B) of section 139B(c)(2) of the Internal Revenue Code of 1986 is amended by striking $30 and inserting $50 . (b) Extension Subsection (d) of section 139B of the Internal Revenue Code of 1986 is amended by striking beginning after December 31, 2010. and inserting “beginning— (1) after December 31, 2010, and before January 1, 2020, or (2) after December 31, 2020. . (c) Technical correction Section 139B(b)(1) of the Internal Revenue Code of 1986 is amended by inserting section before 164 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. V Revenue Provisions 501. Modifications of required distribution rules for defined contribution accounts and plans (a) Modification of rules where employee dies before entire distribution (1) In general Section 401(a)(9) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Special rules for certain defined contribution plans (i) In general In the case of distributions from a defined contribution plan, a trust forming part of such plan shall not constitute a qualified trust under this section