and without regard to subparagraphs (D) and (F) thereof). For purposes of the preceding sentence, the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing, shall not be treated as an applicable large employer. (2) Qualified family leave wages The term . 265. Effective date The amendments made by this title shall take effect as if included in the provisions of Public Law 116–127 to which they relate. III Administrative 301. Delay of certain deadlines (a) Filing deadlines for 2019 In the case of any return required to be filed for a taxable year ending in 2019, including for purposes of section 6151(a) of the Internal Revenue Code of 1986, section 6072(a) of such Code shall be applied— (1) by substituting July for April , and (2) by substituting the seventh month for the fourth month . (b) Estimated tax payments for individuals (1) In general In the case of an individual, the due date for any required installment under section 6654 of the Internal Revenue Code of 1986 which (but for the application of this section) would be due during the applicable period shall not be due before October 15, 2020, and all such installments shall be treated as one installment due on such date. The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection. (2) Applicable period For purposes of this subsection, the applicable period is the period beginning on the date of the enactment of this Act and ending before October 15, 2020. IV Retirement provisions 401. Special rules for use of retirement funds (a) Tax-Favored withdrawals from retirement plans (1) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any coronavirus-related distribution. (2) Aggregate dollar limitation (A) In general For purposes of this subsection, the aggregate amount of distributions received by an individual which may