distribution was received, make one or 
more contributions in an aggregate 
amount not to exceed the amount of 
such distribution to an eligible retire-
ment plan of which such individual is 
a beneficiary and to which a rollover 
contribution of such distribution could 
be 
made 
under 
section 
402(c), 
403(a)(4), 403(b)(8), 408(d)(3), or 
457(e)(16), as the case may be. 
‘‘(II) TREATMENT
OF
REPAY-
MENTS OF DISTRIBUTIONS FROM ELI-
GIBLE
RETIREMENT
PLANS
OTHER 
THAN
IRAS.—For purposes of this 
title, if a contribution is made pursu-
ant to subclause (I) with respect to a 
Hurricane Sandy distribution from an 
eligible retirement plan other than an 
individual retirement plan, then the 
taxpayer shall, to the extent of the 
amount of the contribution, be treated 
as having received the Hurricane 
Sandy distribution in an eligible roll-
over distribution (as defined in section 
402(c)(4)) and as having transferred 
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the amount to the eligible retirement 
plan in a direct trustee to trustee 
transfer within 60 days of the dis-
tribution. 
‘‘(III) TREATMENT
OF
REPAY-
MENTS
FOR
DISTRIBUTIONS
FROM 
IRAS.—For purposes of this title, if a 
contribution is made pursuant to sub-
clause (I) with respect to a Hurricane 
Sandy distribution from an individual 
retirement plan (as defined by section 
7701(a)(37)), then, to the extent of 
the amount of the contribution, the 
Hurricane Sandy distribution shall be 
treated as a distribution described in 
section 408(d)(3) and as having been 
transferred to the eligible retirement 
plan in a direct trustee to trustee 
transfer within 60 days of the dis-
tribution. 
‘‘(iv) INCOME
INCLUSION
SPREAD 
OVER 3-YEAR PERIOD.— 
‘‘(I) IN GENERAL.—In the case 
of any Hurricane Sandy distribution, 
unless the taxpayer elects not to have 
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this clause apply for any taxable year, 
any amount required to be included in 
gross income for such taxable year 
shall be so included ratably over the 
3-taxable year period beginning with 
such taxable year. 
‘‘(II) SPECIAL RULE.—For pur-
poses of subclause (I), rules similar to 
the rules of subparagraph (E) of sec-
tion 408A(d)(3) shall apply. 
‘‘(v) SPECIAL RULES.— 
‘‘(I) EXEMPTION
OF
DISTRIBU-
TIONS
FROM
TRUSTEE
TO
TRUSTEE 
TRANSFER
AND
WITHHOLDING 
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405, Hurri-
cane Sandy distributions shall not be 
treated as eligible rollover distribu-
tions. 
‘‘(II) HURRICANE
SANDY
DIS-
TRIBUTIONS
TREATED
AS
MEETING 
PLAN
DISTRIBUTION
REQUIRE-
MENTS.—For purposes this title, a 
Hurricane Sandy distribution shall be 
treated as meeting the requirements 
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of 
sections 
401(k)(2)(B)(i), 
403(b)(7)(A)(ii), 
403(b)(11), 
and 
457(d)(1)(A). 
‘‘(B) 
RECONTRIBUTIONS
OF
WITH-
DRAWALS FOR HOME PURCHASES.— 
‘‘(i) IN
GENERAL.—Any individual 
who received a distribution described in 
clause (ii) may, during the applicable pe-
riod, make one or more contributions in an 
aggregate amount not to exceed the 
amount of such distribution to an eligible 
retirement plan (as defined in section 
402(c)(8)(B)) of which such individual is a 
beneficiary and to which a rollover con-
tribution of such distribution could be 
made under section 402(c), 403(a)(4), 
403(b)(8), or 408(d)(3), as the case may 
be. 
‘‘(ii) DISTRIBUTION DESCRIBED.—For 
purposes of clause (i), a distribution is de-
scribed in this clause if the distribution— 
‘‘(I) is described in paragraph 
(2)(F) or section 401(k)(2)(B)(i)(IV), 
403(b)(7)(A)(ii) (but only to the ex-
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tent such distribution relates to finan-
cial hardship), or 403(b)(11)(B), 
‘‘(II) is received after April 29, 
2012, and before October 30, 2012, 
and 
‘‘(III) was to be used to purchase 
or construct a principal residence in 
the Hurricane Sandy disaster area (as 
defined in section 165(h)(3)(D)), but 
which was not so purchased or con-
structed on account of Hurricane 
Sandy. 
‘‘(iii) APPLICABLE PERIOD.—For pur-
poses of this subparagraph, the term ‘ap-
plicable period’ means the period beginning 
on October 29, 2012, and ending five 
months after the date of enactment of the 
Hurricane Sandy Tax Relief Act of 2013. 
‘‘(iv) TREATMENT OF REPAYMENTS.— 
Rules similar to the rules of subclauses 
(II) and (III) of subparagraph (A)(iii) 
shall apply for purposes of this subpara-
graph.’’. 
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(c) LOANS FROM QUALIFIED PLANS.—Subsection 
(p) of section 72 is amended by adding at the end the 
following: 
‘‘(6) SPECIAL RULES RELATING TO HURRICANE 
SANDY.— 
‘‘(A) INCREASE IN LIMIT ON LOANS NOT 
TREATED AS DISTRIBUTIONS.—In the case of 
any loan from a qualified employer plan to a 
qualified individual made during the applicable 
period— 
‘‘(i) paragraph (2)(A)(i) shall be ap-
plied 
by 
substituting 
‘$100,000’ 
for 
‘$50,000’, and 
‘‘(ii) paragraph (2)(A)(ii) shall be ap-
plied by substituting ‘the present value of 
the nonforfeitable accrued benefit of the 
employee under the plan’ for ‘one-half of 
the present value of the nonforfeitable ac-
crued benefit of the employee under the 
plan’. 
‘‘(B) DELAY OF REPAYMENT.—In the case 
of a qualified individual with an outstanding 
loan on or after the qualified beginning date 
from a qualified employer plan— 
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