403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue Code of 1986, (ii) received after February 28, 2018, and before December 30, 2018, and (iii) which was to be used to purchase or construct a principal residence in the Camp, Woolsey, and Hill wildfire disaster area, but which was not so purchased or constructed on account of the wildfires to which the declaration of such area relates. (3) Applicable period For purposes of this subsection, the term applicable period means— (A) with respect to any qualified Florence distribution, the period beginning on September 7, 2018, and ending on February 28, 2019, (B) with respect to any qualified Michael distribution, the period beginning on October 7, 2018, and ending on February 28, 2019, (C) with respect to any qualified Mendocino and Carr distribution, the period beginning on July 23, 2018, and ending on February 28, 2019, and (D) with respect to any qualified Camp, Woolsey, and Hill distribution, the period beginning on November 8, 2018, and ending on February 28, 2019. (c) Loans from qualified plans (1) Increase in limit on loans not treated as distributions In the case of any loan from a qualified employer plan (as defined under section 72(p)(4) of the Internal Revenue Code of 1986) to a qualified individual made during the period beginning on the date of the enactment of this Act and ending on December 31, 2019— (A) clause (i) of section 72(p)(2)(A) of such Code shall be applied by substituting $100,000 for $50,000 , and (B) clause (ii) of such section shall be applied by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan . (2) Delay of repayment In the case of a qualified individual with an outstanding loan on or after the qualified beginning date from a qualified employer plan (as defined in section 72(p)(4) of the