which includes— (i) such taxable year, (ii) the 2 preceding taxable years, and (iii) the period after such taxable year and before the due date (including extensions) for filing the return of tax for such taxable year. (C) Excepted distributions There shall not be taken into account under subparagraph (A) the amount of distributions under a qualified ABLE program (within the meaning of section 529A) that is equal to amounts not included in gross income with respect to such distributions under section 529A(c)(1)(B) (relating to distributions for qualified disability expenses). (D) Treatment of distributions received by spouse of individual For purposes of determining distributions received by an individual under subparagraph (A) for any taxable year, any distribution received by the spouse of such individual shall be treated as received by such individual if such individual and spouse file a joint return for such taxable year and for the taxable year during which the spouse receives the distribution. (e) ABLE account For purposes of this section, the term ABLE account has the meaning given such term under section 529A. (f) Other definitions and special rules (1) Modified adjusted gross income For purposes of this section, the term modified adjusted gross income means adjusted gross income determined without regard to sections 911, 931, and 933. (2) Erroneous credits (A) In general If any contribution is erroneously paid under subsection (a)(2), including a payment that is not made to an ABLE account, the amount of such erroneous payment shall be treated as an underpayment of tax (other than for purposes of part II of subchapter A of chapter 68) for the taxable year in which the Secretary determines the payment is erroneous. (B) Distribution of erroneous credits In the case of a contribution to which subparagraph (A) applies, section 72 shall not apply to the distribution of such contribution (and any income attributable thereto) if such distribution is received not later than the day prescribed by law (including