Director, without need of further appropriation, for administrative expenses described in section 101(e) of such Act. (3) Forfeited amounts not includible in gross income Any distribution made under paragraph (2) shall not be includible in the gross income of the individual. (i) Coordination with Savers' Credit Any contribution by an individual to the American Worker Retirement Fund for a taxable year shall not be treated as a qualified retirement savings contribution of such individual for purposes of section 25B. . (b) Clerical amendments The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 26E the following new item: Sec. 25F. Government Match Tax Credit. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022.