Sec. 40001. TABLE OF CONTENTS
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## SECTION 40001 TABLE OF CONTENTS The table of contents for this division is as follows: DIVISION D—REVENUE MEASURES Sec. 40001. Table of contents. TITLE I—EXTENSION OF EXPIRING PROVISIONS Sec. 40101. Amendment of Internal Revenue Code of 1986. Subtitle A—Tax Relief for Families and Individuals Sec. 40201. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 40202. Extension of mortgage insurance premiums treated as qualified residence interest.
Sec. 40203. Extension of above-the-line deduction for qualified tuition and related expenses. Subtitle B—Incentives for Growth, Jobs, Investment, and Innovation Sec. 40301. Extension of Indian employment tax credit. Sec. 40302. Extension of railroad track maintenance credit. Sec. 40303. Extension of mine rescue team training credit. Sec. 40304. Extension of classification of certain race horses as 3-year property. Sec. 40305. Extension of 7-year recovery period for motorsports entertainment complexes.
Sec. 40306. Extension of accelerated depreciation for business property on an Indian reservation. Sec. 40307. Extension of election to expense mine safety equipment. Sec. 40308. Extension of special expensing rules for certain productions. Sec. 40309. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico. Sec. 40310. Extension of special rule relating to qualified timber gain. Sec. 40311. Extension of empowerment zone tax incentives.
Sec. 40312. Extension of American Samoa economic development credit. Subtitle C—Incentives for Energy Production and Conservation Sec. 40401. Extension of credit for nonbusiness energy property. Sec. 40402. Extension and modification of credit for residential energy property. Sec. 40403. Extension of credit for new qualified fuel cell motor vehicles. Sec. 40404. Extension of credit for alternative fuel vehicle refueling property. Sec. 40405. Extension of credit for 2-wheeled plug-in electric vehicles.
Sec. 40406. Extension of second generation biofuel producer credit. Sec. 40407. Extension of biodiesel and renewable diesel incentives. Sec. 40408. Extension of production credit for Indian coal facilities. Sec. 40409. Extension of credits with respect to facilities producing energy from certain renewable resources. Sec. 40410. Extension of credit for energy-efficient new homes. Sec. 40411. Extension and phaseout of energy credit. Sec. 40412. Extension of special allowance for second generation biofuel plant property.
Sec. 40413. Extension of energy efficient commercial buildings deduction. Sec. 40414. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. Sec. 40415. Extension of excise tax credits relating to alternative fuels. Sec. 40416. Extension of Oil Spill Liability Trust Fund financing rate. Subtitle D—Modifications of Energy Incentives Sec. 40501. Modifications of credit for production from advanced nuclear power facilities.
TITLE II—MISCELLANEOUS PROVISIONS Sec. 41101. Amendment of Internal Revenue Code of 1986. Sec. 41102. Modifications to rum cover over. Sec. 41103. Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals. Sec. 41104. Individuals held harmless on improper levy on retirement plans. Sec. 41105. Modification of user fee requirements for installment agreements. Sec. 41106. Form 1040SR for seniors. Sec. 41107.
Attorneys fees relating to awards to whistleblowers. Sec. 41108. Clarification of whistleblower awards. Sec. 41109. Clarification regarding excise tax based on investment income of private colleges and universities. Sec. 41110. Exception from private foundation excess business holding tax for independently-operated philanthropic business holdings. Sec. 41111. Rule of construction for Craft Beverage Modernization and Tax Reform. Sec. 41112. Simplification of rules regarding records, statements, and returns.
Sec. 41113. Modification of rules governing hardship distributions. Sec. 41114. Modification of rules relating to hardship withdrawals from cash or deferred arrangements. Sec. 41115. Opportunity Zones rule for Puerto Rico. Sec. 41116. Tax home of certain citizens or residents of the United States living abroad. Sec. 41117. Treatment of foreign persons for returns relating to payments made in settlement of payment card and third party network transactions. Sec. 41118. Repeal of shift in time of payment of corporate estimated taxes.
Sec. 41119. Enhancement of carbon dioxide sequestration credit. # TITLE I EXTENSION OF EXPIRING PROVISIONS