; duty subject to hostile fire or imminent danger), for service performed in such area. . (c) Conforming amendment The Tax Cuts and Jobs Act is amended by striking section 11026. (d) Effective date The amendments made by this section shall apply with respect to services performed on or after the date of the enactment of this Act. 127. Extension of reduction in threshold for medical expense deduction (a) In general Section 213(a) is amended by inserting (7.5 percent in the case of any taxable year beginning after December 31, 2018, and ending before January 1, 2021) after 10 percent . (b) Conforming amendments (1) Section 56(b)(1) is amended by striking subparagraph (B) and by redesignating subparagraphs (C) through (F) as subparagraphs (B) through (E), respectively. (2) Section 213 is amended by striking subsection (f). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. D Education 131. Treatment of student loans discharged on account of death or disability (a) In general Section 108(f)(5) is amended by striking after December 31, 2017, and before January 1, 2026 . (b) Effective date The amendment made by this section shall apply to discharges of indebtedness after December 31, 2017. E Deductions and exclusions 141. Repeal of deduction for personal exemptions (a) In general Part V of subchapter B of chapter 1 is hereby repealed. (b) Definition of dependent retained Section 152, prior to the repeal made by subsection (a), is hereby redesignated as section 7706 and moved to the end of chapter 79. (c) Application to trusts and estates Section 642(b) is amended— (1) in paragraph (2)(C)— (A) in clause (i), by striking the exemption amount under section 151(d) and all that follows through the period at the end and inserting the dollar amount in effect under section 7706(d)(1)(B). , and (B) by striking clause (iii), (2) by striking paragraph (3), and (3) by striking Deduction For Personal Exemption in the heading thereof and inserting Basic Deduction .