taken into account under subsection (c)(3)(E). (D) Additional tax on nonqualified use (i) In general The tax imposed by this chapter for the taxable year shall be increased by an amount equal to 10 percent of the amount of any distribution from an account under a 401Kids Account Program during the taxable year which is not described in subparagraph (A)(i), (A)(ii)(II), (A)(ii)(III), or (B). (ii) Distributions from Roth IRA If any amount is contributed to a Roth IRA in a rollover distribution from an account under a 401Kids Account Program pursuant to subparagraph (A)(ii)(III), the tax imposed by this title for the taxable year shall be increased by an amount equal to 10 percent of the amount of any distribution from such Roth IRA which is made within the 5-year period beginning on the date of the rollover— (I) to the extent that such distribution from the Roth IRA, when aggregated with all other distributions from such Roth IRA during such 5-year period, does not exceed the amount contributed in such rollover distribution, and (II) unless the qualified expenses of the individual on whose behalf the account was established paid or incurred during the taxable year of the distribution are equal to or exceed the amount of such distribution. (iii) Coordination rule Subsection (c)(6) shall not apply to any amount with respect to which a tax is imposed under clause (i) or (ii). (iv) Federal 401Kids Account Program (I) In general The tax imposed by this chapter for the taxable year shall be increased by an amount equal to 10 percent of the amount of any distribution during the taxable year from an account under the Federal 401Kids Account Program established by section 3 of the 401Kids Savings Account Act of 2024 which is not described in subsection (c)(1)(A)(ii), (c)(1)(A)(iii), or (c)(2)(A) of section 3 of such Act. (II) Distributions from Roth IRA The tax imposed by clause (ii) shall apply to a rollover distribution from an account under the Federal 401Kids Account program pursuant to section 3(c)(1)(A)(iii) of the