. (b) Effective dates (1) In general The amendments made by this section shall apply to fiscal years beginning after September 30, 2016. (2) Reporting requirements Section 402(i)(4)(F) of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232(i)(4)(F) ), as added by this section, shall apply to plan years beginning after the date of the enactment of this Act. 3. Reduction in minimum age for allowable in-service distributions (a) In general Section 401(a)(36) of the Internal Revenue Code of 1986 is amended by striking age 62 and inserting age 59 ½ . (b) Application to governmental section 457 (b) plans Clause (i) of section 457(d)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59 ½ ) before the comma at the end. (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017.