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 amended by adding at the end the following new paragraph: (4) Employee certification The administrator of a qualified employer plan may rely on an employee’s certification that the requirements of subsection (a)(4)(A)(ii) are satisfied in determining whether the employee is a qualified individual for purposes of this subsection. . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of section 2202(b) of the Coronavirus Aid, Relief, and Economic Security Act. 40304. Exclusion of benefits provided to volunteer firefighters and emergency medical responders made permanent (a) In general Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2020. 40305. Application of special rules to money purchase pension plans Section 2202(a)(6)(B) of the Coronavirus Aid, Relief, and Economic Security Act is amended by inserting , and, in the case of a money purchase pension plan, a coronavirus-related distribution which is an in-service withdrawal shall be treated as meeting the distribution rules of section 401(a) of such Code before the period. 40306. Grants to assist low-income women and survivors of domestic violence in obtaining qualified domestic relations orders (a) Authorization of grant awards The Secretary of Labor, acting through the Director of the Women’s Bureau and in conjunction with the Assistant Secretary of the Employee Benefits Security Administration, shall award grants, on a competitive basis, to eligible entities to enable such entities to assist low-income women and survivors of domestic violence in obtaining qualified domestic relations orders and ensuring that