Sec. 40201. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS

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## SEC. 40201 EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS ###

(a)In General **[**[26 U.S.C. 108](/us/usc/t26/s108)**]** Section 108(a)(1)(E) is amended by striking “January 1, 2017” each place it appears and inserting “January 1, 2018”. ###

(b)Effective Date **[**[26 U.S.C. 108 note](/us/usc/t26/s108)**]** The amendments made by this section shall apply to discharges of indebtedness after December 31, 2016.

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U.S. Code

Income from discharge of indebtedness
§ 108

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Sec. 40201

EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS

U.S.C.§ 108

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