; and (3) by inserting after clause (viii) the following new clause: (ix) attributable to withdrawal of interest or other income earned on excess contributions (as defined in section 4973(b) (without regard to the second to last sentence thereof)) to an individual retirement plan. . (b) Effective date The amendments made by this section shall apply to any determination of, or affecting, liability for taxes, interest, or penalties which is made on or after the date of the enactment of this Act, without regard to whether the act (or failure to act) upon which the determination is based occurred before such date of enactment. Notwithstanding the preceding sentence, nothing in the amendments made by this section shall be construed to create an inference with respect to the law in effect prior to the effective date of such amendments. 321. Distributions to firefighters (a) In general Subparagraph (A) of section 72(t)(10) is amended by striking 414(d)) and inserting 414(d)) or a distribution from a plan described in clause (iii), (iv), or (vi) of section 402(c)(8)(B) to an employee who provides firefighting services . (b) Conforming amendment The heading of paragraph (10) of section 72(t) is amended— (1) by striking public , and (2) by striking in governmental plans . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2019. 322. Eliminating unnecessary plan requirements related to unenrolled participants (a) Amendment of Employee Retirement Income Security Act of 1974 (1) In general Part 1 of subtitle B of subchapter I of the Employee Retirement Income Security Act of 1974 is amended by redesignating section 111 as section 112 and by inserting after section 110 the following new section: 111. Eliminating unnecessary plan requirements related to unenrolled participants (a) In general Notwithstanding any other provision of this title, with respect to any individual account plan, no disclosure, notice, or other plan document (other than the notices and documents