years beginning after December 31, 2018. 303. 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. 304. 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. 305. 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 those women actually obtain the benefits to which they are entitled through those orders. (b) Definition of eligible entity In this section, the term eligible entity means a community-based organization with proven experience and expertise in serving women and the financial and retirement needs of women. (c) Application An eligible entity that desires to receive a grant under this section shall submit an application to the Secretary of Labor at such time, in such manner, and accompanied by such information as the Secretary of Labor may require. (d) Minimum grant amount The Secretary of Labor shall award grants under this section in amounts of not less than $250,000. (e) Use of funds An eligible entity that receives a grant