section 179(d) of such Code) on or after the applicable disaster date, but only if no written binding contract for the acquisition was in effect before the applicable disaster date, and (v) which is placed in service by the taxpayer on or before December 31, 2018 (December 31, 2019, in the case of nonresidential real property and residential rental property). (B) Exceptions (i) Alternative depreciation property Such term shall not include any property described in section 168(k)(2)(D) of such Code. (ii) Tax-exempt bond-financed property Such term shall not include any property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of such Code. (iii) Qualified revitalization buildings Such term shall not include any qualified revitalization building with respect to which the taxpayer has elected the application of paragraph (1) or (2) of section 1400I(a) of such Code. (c) Qualified Louisiana storm and flood area casualty loss (1) In general For purposes of paragraph (1)(B)(i), the term qualified Louisiana storm and flood area casualty loss means any uncompensated section 1231 loss (as defined in section 1231(a)(3)(B) of such Code) of property located in the Louisiana storm and flood disaster area, if— (A) such loss is allowed as a deduction under section 165 of such Code for the taxable year, and (B) such loss is by reason of the storms and flooding giving rise to the Presidential declaration described in section 2(1). (2) Reduction for gains from involuntary conversion The amount of qualified Louisiana storm and flood area casualty loss which would (but for this paragraph) be taken into account under paragraph (1) for any taxable year shall be reduced by the amount of any gain recognized by the taxpayer for such year from the involuntary conversion by reason of the storms and flooding giving rise to the Presidential declaration described in section 2(1) of property located in the Louisiana storm and flood disaster area. (3) Coordination