no earned income (as defined in section 32(c)(2)) on account of such individual’s provision of care to one or more qualifying individuals (as defined in section 21(b)(1)). (v) Declaration requirement A qualified unemployment period shall not be taken into account under this subparagraph with respect to any individual unless such individual has made a self attestation under the penalties of perjury that such period meets the requirements of clause (iv) with respect to such individual. The trustee may rely on such attestation unless the trustee knows, or has reason to know, that such attestation is false. . (b) Elective deferrals Section 414(v) of such Code is amended by adding at the end the following new paragraph: (8) Reduction of age for making catch-up contributions for individuals out of workforce to provide dependent care services (A) In general In the case of an eligible participant, paragraph (5)(A) shall be applied by substituting the applicable age with respect to such participant for age 50 . (B) Application of definitions and rules For purposes of this paragraph, clauses (ii), (iii), (iv), and (v) of section 219(b)(5)(D) shall apply— (i) by substituting participant for individual each place it appears in such clauses, and (ii) by substituting plan administrator for trustee in such clause (v). (C) Error correction The Secretary shall issue regulations or other guidance under which an applicable employer plan may correct for an impermissible catch-up contribution by providing for a distribution of such contribution together with any earnings properly attributable thereto. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.