shall be applied by multiplying such amounts by the ratio of 365 to the number of days in such period to which such amounts were properly attributable. (d) Qualified first responder service For purposes of this section, the term qualified first responder service means service as a law enforcement officer, firefighter, paramedic, or emergency medical technician. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139B the following new item: Sec. 139C. Certain disability-related first responder retirement payments. . (c) Effective date The amendments made by this section shall apply to amounts received with respect to taxable years beginning after the date of the enactment of this Act. 314. Individual retirement plan statute of limitations for excise tax on excess contributions, certain accumulations, and prohibited transactions Section 6501(l) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1), by inserting (other than with respect to an individual retirement plan)” after “section 4975 , and (2) by adding at the end the following new paragraph: (4) Individual retirement plans (A) In general For purposes of any tax imposed by section 4973, 4974, or 4975 in connection with an individual retirement plan, the return referred to in this section shall be the income tax return filed by the person on whom the tax under such section is imposed for the year in which the act (or failure to act) giving rise to the liability for such tax occurred. (B) Rule in case of individuals not required to file return In the case of a person who is not required to file an income tax return for such year— (i) the return referred to in this section shall be the income tax return that such person would have been required to file but for the fact that such person was not required to file such return, and (ii) the 3-year period referred to in subsection (a) with respect to the return shall be deemed to begin on the