(3) Joint returns In the case of a joint return— (A) the dollar limitation under paragraph (2) shall be applied separately to each spouse, and (B) the taxpayer may elect to treat any indebtedness of either spouse as indebtedness of the other spouse. . (c) Coordination (1) In general Section 108(a)(2) is amended by adding at the end the following new subparagraph: (D) Precedence of individual indebtedness exclusion (i) Individual indebtedness exclusion takes precedence over insolvency exclusion unless elected otherwise Paragraph (1)(B) shall not apply to a discharge to which paragraph (1)(F) applies unless the taxpayer elects to apply paragraph (1)(B) in lieu of paragraph (1)(F). (ii) Other exclusions take precedence Subparagraph (F) shall not apply to a discharge to which subparagraph (C), (D), or (E) applies. . (2) Title 11 exclusion takes precedence Section 108(a)(2)(A) is amended by striking and (E) and inserting (E), and (F) . (d) Effective date The amendments made by this section shall apply to discharges of indebtedness after the date of the enactment of this Act. 202. Repeal suspension of statute of limitations during pending application for Taxpayer Assistance order (a) In general Section 7811 is amended by striking subsection (d) and redesignating subsections (e), (f), and (g) as subsections (d), (e), and (f), respectively. (b) Conforming amendment Section 6306(k)(2) is amended by striking section 7811(g) and inserting section 7811(f) . (c) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 203. Limitation on levy on retirement savings (a) In general Section 6334(a) is amended by adding at the end the following new paragraph: (14) Retirement savings (A) In general Any individual’s interest in a qualified retirement plan— (i) before such individual has attained normal retirement age (or 65 in the case of an individual retirement account or a plan which does not specify a normal retirement age), or (ii) after the attainment of such age if the levy