(B) Dollar limitation (i) In general The aggregate amount of distributions received by an individual which may be treated as qualified furlough distributions for any taxable year shall not exceed the excess (if any) of— (I) $30,000, over (II) the aggregate amounts treated as qualified furlough distributions with respect to such individual for all prior taxable years. (ii) Aggregation Distributions received from all eligible retirement plans shall be aggregated for purposes of the dollar limitation under clause (i). (2) Eligible retirement plan The term eligible retirement plan has the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986. (3) Covered lapse in appropriations The term covered lapse in appropriations means any lapse in appropriations that begins on or after December 22, 2018. (4) Applicable individual The term applicable individual means any individual— (A) who is a Federal employee furloughed due to a covered lapse in appropriations, (B) who is placed on unpaid leave as a Federal contractor, or as an employee of a Federal contractor, due to a covered lapse in appropriations, and whose sole source of earned income (as defined in section 32(c)(2) of the Internal Revenue Code of 1986) is (but for such lapse) remuneration as such a contractor or employee thereof, (C) who is an employee of a State or other Federal grantee— (i) whose compensation is advanced or reimbursed in whole or in part by the Federal Government, and (ii) who is furloughed due to a covered lapse in appropriations, or (D) who is an employee of the District of Columbia Courts, the Public Defender Service for the District of Columbia, or the District of Columbia government and is furloughed due to a covered lapse in appropriations. Such term shall include any excepted employee and any employee performing emergency work, as such terms are defined by the Office of Personnel Management, during a covered lapse in appropriations.