of repayments of distributions from eligible retirement plans other than IRAs For purposes of this subparagraph, if a contribution is made pursuant to subclause (I) with respect to a distribution required under this subsection from an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received the waiver in an eligible rollover distribution (as defined in section 402(c)(4)) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (III) Treatment of repayments for distributions from IRAs For purposes of this subparagraph, if a contribution is made pursuant to subclause (I) with respect to a distribution required under this subsection from an individual retirement plan (as defined by section 7701(a)(37)), then, to the extent of the amount of the contribution, the qualified required distribution shall be treated as a distribution described in section 408(d)(3) and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. . (b) Eligible rollover distribution Section 402(c)(4) of the Internal Revenue Code of 1986 ( 26 U.S.C. 402 ) (defining eligible rollover distribution) is amended by adding at the end the following new flush sentence: If all or any portion of a distribution during 2020 is treated as an eligible rollover distribution but would not be so treated if the minimum distribution requirements under section 401(a)(9) had applied during 2020, such distribution shall not be treated as an eligible rollover distribution for purposes of section 401(a)(31) or 3405(c) or subsection (f) of this section. . (c) Effective dates (1) In general The amendments made by this section shall apply for calendar years beginning after December 31, 2019. (2) Provisions relating to plan or contract amendments (A) In general If this paragraph applies to any