; (II) that is due during the qualified lapse in appropriations; and (III) that was not paid by the employee; and (ii) the term qualified lapse in appropriations has the meaning given the term in section 72(t)(2)(H)(iii) of the Internal Revenue Code of 1986. (B) The Board shall prescribe rules providing that the full amount due for any payments missed because of a shutdown by an employee shall be deducted and withheld from the pay provided to the employee for the period of the qualified lapse in appropriations. . 4. Missed loan payments not to be treated as taxable distribution during a qualified lapse in appropriations (a) In general Paragraph (2) of section 72(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Special rule for missed loan repayment during a qualified lapse in appropriations Subparagraph (A) shall not fail to apply to any loan from the Thrift Savings Plan under subchapter III of chapter 84 of title 5, United States Code, solely because there is a payment missed because of a shutdown (as defined in section 8433(g)(7)(A) of title 5, United States Code) with respect to such loan, and such loan (or any portion of such loan) shall not be treated as a taxable distribution solely because of such missed payment. . (b) Effective date The amendment made by this section shall apply to missed loan payments the due date for which is after December 21, 2018.