1. Short title This Act may be cited as the Emergency Relief for Federal Contractors Act of 2019 . 2. Tax-favored withdrawals from retirement plans (a) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any Federal government shutdown distribution. (b) Aggregate dollar limitation (1) In general For purposes of this section, the aggregate amount of distributions received by an individual which may be treated as Federal government shutdown distributions for any taxable year shall not exceed $30,000. (2) Treatment of plan distributions If a distribution to an individual would (without regard to paragraph (1)) be a Federal government shutdown distribution, a plan shall not be treated as violating any provision of law merely because the plan treats such distribution as a Federal government shutdown distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual for any taxable year exceeds $30,000. (3) Controlled group For purposes of paragraph (2), the term controlled group means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986. (c) Amount distributed may be repaid (1) In general Any individual who receives a Federal government shutdown distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make 1 or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16) of the Internal Revenue Code of 1986. (2) Treatment of repayments of distributions from eligible retirement plans other than IRAs For purposes of the Internal Revenue Code of 1986, if a contribution is made