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tion under any provision of this sec-
tion; and 
(II) on or before the last day of 
the first plan year beginning on or 
after January 1, 2018, or such later 
date as the Secretary prescribes. 
In the case of a governmental plan (as de-
fined in section 414(d) of the Internal Rev-
enue Code of 1986), subclause (II) shall be 
applied by substituting the date which is 2 
years after the date otherwise applied under 
subclause (II). 
(ii) 
CONDITIONS.—This 
paragraph 
shall not apply to any amendment unless— 
(I) during the period— 
(aa) beginning on the date 
that this section or the regulation 
described in clause (i)(I) takes ef-
fect (or in the case of a plan or 
contract amendment not required 
by this section or such regulation, 
the effective date specified by the 
plan); and 
(bb) ending on the date de-
scribed in clause (i)(II) (or, if
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earlier, the date the plan or con-
tract amendment is adopted), 
the plan or contract is operated as if 
such plan or contract amendment were 
in effect; and 
(II) such plan or contract amend-
ment applies retroactively for such pe-
riod. 
(c) SPECIAL RULES FOR PERSONAL CASUALTY LOSSES 
RELATED TO 2016 MAJOR DISASTER.— 
(1) IN GENERAL.—If an individual has a net 
disaster loss for any taxable year beginning after De-
cember 31, 2017, and before January 1, 2026— 
(A) the amount determined under section 
165(h)(2)(A)(ii) of the Internal Revenue Code of 
1986 shall be equal to the sum of— 
(i) such net disaster loss, and 
(ii) so much of the excess referred to in 
the matter preceding clause (i) of section 
165(h)(2)(A) of such Code (reduced by the 
amount in clause (i) of this subparagraph) 
as exceeds 10 percent of the adjusted gross 
income of the individual, 
(B) section 165(h)(1) of such Code shall be 
applied by substituting ‘‘$500’’ for ‘‘$500 ($100
† HR 1 EAS 
for taxable years beginning after December 31, 
2009)’’, 
(C) the standard deduction determined 
under section 63(c) of such Code shall be in-
creased by the net disaster loss, and 
(D) section 56(b)(1)(E) of such Code shall 
not apply to so much of the standard deduction 
as is attributable to the increase under subpara-
graph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the ex-
cess of qualified disaster-related personal casualty 
losses over personal casualty gains (as defined in sec-
tion 165(h)(3)(A) of the Internal Revenue Code of 
1986). 
(3) QUALIFIED
DISASTER-RELATED
PERSONAL 
CASUALTY LOSSES.—For purposes of this paragraph, 
the term ‘‘qualified disaster-related personal casualty 
losses’’ means losses described in section 165(c)(3) of 
the Internal Revenue Code of 1986 which arise in a 
disaster area described in subsection (a) on or after 
January 1, 2016, and which are attributable to the 
events giving rise to the Presidential declaration de-
scribed in subsection (a) which was applicable to such 
area.
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PART IV—EDUCATION 
SEC. 11031. TREATMENT OF STUDENT LOANS DISCHARGED 
ON ACCOUNT OF DEATH OR DISABILITY. 
(a) IN GENERAL.—Section 108(f) is amended by add-
ing at the end the following new paragraph: 
‘‘(5) DISCHARGES ON ACCOUNT OF DEATH OR 
DISABILITY.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual, gross income for any taxable year begin-
ning after December 31, 2017, and before Janu-
ary 1, 2026, does not include any amount which 
(but for this subsection) would be includible in 
gross income for such taxable year by reasons of 
the discharge (in whole or in part) of any loan 
described in subparagraph (B) if such discharge 
was— 
‘‘(i) pursuant to subsection (a) or (d) 
of section 437 of the Higher Education Act 
of 1965 or the parallel benefit under part D 
of title IV of such Act (relating to the re-
payment of loan liability), 
‘‘(ii) pursuant to section 464(c)(1)(F) 
of such Act, or 
‘‘(iii) otherwise discharged on account 
of the death or total and permanent dis-
ability of the student.
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‘‘(B) LOANS
DESCRIBED.—A loan is de-
scribed in this subparagraph if such loan is— 
‘‘(i) a student loan (as defined in 
paragraph (2)), or 
‘‘(ii) a private education loan (as de-
fined in section 140(7) of the Consumer 
Credit 
Protection 
Act 
(15 
U.S.C. 
1650(7))).’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to discharges of indebtedness after De-
cember 31, 2017. 
SEC. 11032. INCREASE IN DEDUCTION FOR TEACHER EX-
PENSES. 
(a) IN
GENERAL.—Subparagraph (D) of section 
62(a)(2) is amended by striking ‘‘$250’’ and inserting 
‘‘$250 ($500 in the case of taxable years beginning after 
December 31, 2017, and before January 1, 2026)’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017. 
SEC. 11033. 529 ACCOUNT FUNDING FOR ELEMENTARY AND 
SECONDARY EDUCATION. 
(a) IN GENERAL.— 
(1) IN GENERAL.—Section 529(c) is amended by 
adding at the end the following new paragraph:
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‘‘(7) TREATMENT
OF
ELEMENTARY
AND
SEC-
ONDARY TUITION.—Any reference in this subsection to 
the term ‘qualified higher education expense’ shall in-
clude a reference to— 
‘‘(A) expenses for tuition in connection with 
enrollment or attendance at an elementary or 
secondary public, private, or religious school, 
and 
‘‘(B) expenses for— 
‘‘(i) curriculum and curricular mate-
rials, 
‘‘(ii) books or other instructional mate-
rials, 
‘‘(iii) online educational materials, 
‘‘(iv) tuition for tutoring or edu-
cational classes outside of the home (but 
only if the tutor or instructor is not related 
to the student), 
‘‘(v) dual enrollment in an institution 
of higher education, and 
‘‘(vi) educational therapies for students 
with disabilities, 
in connection with a homeschool (whether treated 
as a homeschool or a private school for purposes 
of applicable State law).’’.