(ii)(II), as so redesignated, and inserting calendar years 2019 and 2020 . (d) Effective date The amendments made by this section shall take effect as if included in the enactment of section 2203 of the Coronavirus Aid, Relief, and Economic Security Act, except that subparagraph (c)(1) thereof shall be applied by substituting December 31, 2018 for December 31, 2019 . 40302. Waiver of 60 -day rule in case of rollover of otherwise required minimum distributions in 2019 or 2020 (a) Qualified trusts 402(c)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Exception for rollover of otherwise required minimum distributions in 2019 or 2020 In the case of an eligible rollover distribution described in the second sentence of paragraph (4), subparagraph (A) shall not apply to any transfer of such distribution made before December 1, 2020. . (b) Individual retirement accounts Section 408(d)(3) of such Code is amended by adding at the end the following new subparagraph: (J) Waiver of 60-day rule and once per-year limitation for certain 2019 and 2020 rollovers In the case of a distribution during 2019 or 2020 to which, under subparagraph (E), this paragraph would not have applied had the minimum distribution requirements of section 401(a)(9) applied during such years, the 60-day requirement under subparagraph (A) and the limitation under subparagraph (B) shall not apply to such distribution to the extent the amount is paid into an individual retirement account, individual retirement annuity (other than an endowment contract), or eligible retirement plan (as defined in subparagraph (A)) as otherwise required under such subparagraph before December 1, 2020. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 40303. Employee certification as to eligibility for increased CARES Act loan limits from employer plan (a) In general Section 2202(b) of the Coronavirus Aid, Relief, and Economic Security Act is