; etc. Title I—Protection of Taxpayers from Abusive Tax Collection Practices Sec. 101. Repeal of rules relating to tax collection contracts. Title II—Relief for Taxpayers Sec. 201. De minimis exclusion from gross income for discharge of indebtedness of individuals. Sec. 202. Repeal suspension of statute of limitations during pending application for Taxpayer Assistance order. Sec. 203. Limitation on levy on retirement savings. Sec. 204. Tolling of limitation on levy recovery for disabled taxpayer. Sec. 205. Extension of period to withdraw frivolous submission. Sec. 206. Repeal of partial payment requirement on submissions of offers-in-compromise. Title III—Assistance for Identity Theft Victims and Low-Income Taxpayers Sec. 301. Taxpayer notification of suspected identity theft. Sec. 302. Single point of contact for identity theft victims. Sec. 303. Referrals to low-income taxpayer clinics permitted. Sec. 304. EITC outreach. Title IV—Ensure Taxpayer Access to Competent Tax Return Preparers Sec. 401. Regulation of tax return preparers. Sec. 402. Tax information disclosure relating to tax return preparer misconduct. Title V—Increase Funding for Services to Taxpayers Sec. 501. Low-income taxpayer clinics. Sec. 502. Internal Revenue Service taxpayer services appropriations. I Protection of Taxpayers from Abusive Tax Collection Practices 101. Repeal of rules relating to tax collection contracts (a) In general Sections 6306 and 6307 are hereby repealed, and the table of sections for subchapter A of chapter 64 is amended by striking the items relating to sections 6306 and 6307. (b) Conforming amendments (1) Section 6103(k) is amended by striking paragraph (12). (2) Section 7433A(a) is amended by inserting , as in effect on the day before the date of the enactment of the Taxpayer Protection Act of 2017 after as defined in section 6306(b) . (3) Section 7809(a) is amended by striking 6306, . (4) Section 7811 is amended by striking subsection (g). II Relief for Taxpayers 201. De minimis exclusion from gross income for