stadiums (a) In general Section 103(b), as amended by this Act, is further amended by adding at the end the following new paragraph: (4) Professional stadium bond Any professional stadium bond. . (b) Professional stadium bond defined Subsection (c) of section 103 is amended by adding at the end the following new paragraph: (3) Professional stadium bond The term professional stadium bond means any bond issued as part of an issue any proceeds of which are used to finance or refinance capital expenditures allocable to a facility (or appurtenant real property) which, during at least 5 days during any calendar year, is used as a stadium or arena for professional sports exhibitions, games, or training. . (c) Effective date The amendments made by this section shall apply to bonds issued after November 2, 2017. H Insurance 3701. Net operating losses of life insurance companies (a) In general Section 805(b) is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (b) Conforming amendments (1) Part I of subchapter L of chapter 1 is amended by striking section 810 (and by striking the item relating to such section in the table of sections for such part). (2) Part III of subchapter L of chapter 1 is amended by striking section 844 (and by striking the item relating to such section in the table of sections for such part). (3) Section 381 is amended by striking subsection (d). (4) Section 805(a)(4)(B)(ii) is amended to read as follows: (ii) the deduction allowed under section 172, . (5) Section 805(a) is amended by striking paragraph (5). (6) Section 953(b)(1)(B) is amended to read as follows: (B) So much of section 805(a)(8) as relates to the deduction allowed under section 172. . (c) Effective date The amendments made by this section shall apply to losses arising in taxable years beginning after December 31, 2017. 3702. Repeal of small life insurance company deduction (a) In general Part I of subchapter L of chapter 1 is amended by striking section 806 (and by striking the item relating to