; and (2) by adding at the end the following: In addition, the Secretary shall provide funds to assist small institutions of higher education, with enrollment rates of less than 5,000 students, with data collection, organization, and distribution of performance indicators and cohort repayment rates. . 6. Repeal of increased alternative minimum tax exemption amount for individuals (a) In general Section 55(d) of the Internal Revenue Code of 1986 is amended by striking paragraph (4). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 7. Repeal of increased estate and gift tax exemption (a) In general Section 2010(c)(3) of the Internal Revenue Code of 1986 is amended by striking January 1, 2026 and inserting the date of the enactment of the Degrees Not Debt Act of 2018 . (b) Effective date The amendment made by this section shall apply to estates of decedents dying and gifts made after the date of the enactment of this Act.