defined in section 62(a)(22)(B)). (b) Qualified settlement fund The term qualified settlement fund has the meaning given such term in Section 1.468B–1 of title 26, Code of Federal Regulations. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Certain wildfire settlement proceeds. . (c) Effective date The amendment made by this section shall apply to amounts paid after May 31, 2020.