1. Tax-favored withdrawals from retirement plans (a) In general Section 72(t) of the Internal Revenue Code of 1986 shall not apply to any qualified shutdown distribution. (b) Aggregate dollar limitation (1) In general For purposes of this subsection, the aggregate amount of distributions received by an individual which may be treated as qualified shutdown distributions for any taxable year, and with respect to any Federal appropriations lapse, shall not exceed an amount equal to the compensation the individual would (but for such lapse) have received during such lapse. (2) Treatment of plan distributions (A) In general If a distribution to an individual would (without regard to paragraph (1)) be a qualified shutdown distribution, a plan shall not be treated as violating any provision of law merely because the plan treats such distribution as a qualified 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 exceeds the limitation amount with respect to such individual. Plans may require such substantiation and certification of the individual’s compensation as may be necessary for purposes of the preceding sentence. (B) No TSP conditions on contributions or distributions In the case of the Thrift Savings Fund, no limit on the number of distributions made to an individual, or on the amount of contributions which may be made by such individual, shall be imposed solely by reason of a distribution which is a qualified shutdown distribution. (3) Controlled group For purposes of paragraph (3), 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 qualified shutdown distribution may, at any time during the 180-day period beginning on the day after the date on which the Federal