(A) the basic exclusion amount under section 2010(c)(3) applicable at the time of the decedent's death, and (B) the basic exclusion amount under such section applicable with respect to any gifts made by the decedent. . (c) Effective date The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2017. VII Taxpayer rights and tax administration 11071. Extension of time limit for contesting IRS levy (a) Extension of Time for Return of Property Subject to Levy Subsection (b) of section 6343 is amended by striking 9 months and inserting 2 years . (b) Period of Limitation on Suits Subsection (c) of section 6532 is amended— (1) by striking 9 months in paragraph (1) and inserting 2 years , and (2) by striking 9-month in paragraph (2) and inserting 2-year . (c) Effective Date The amendments made by this section shall apply to— (1) levies made after the date of the enactment of this Act, and (2) levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date. 11072. Individuals held harmless on improper levy on retirement plans (a) In General Section 6343 is amended by adding at the end the following new subsection: (f) Individuals Held Harmless on Wrongful Levy, etc. on Retirement Plan (1) In general If the Secretary determines that an individual's account or benefit under an eligible retirement plan (as defined in section 402(c)(8)(B)) has been levied upon in a case to which subsection (b) or (d)(2)(A) applies and property or an amount of money is returned to the individual— (A) the individual may contribute such property or an amount equal to the sum of— (i) the amount of money so returned by the Secretary, and (ii) interest paid under subsection (c) on such amount of money, into such eligible retirement plan if such contribution is permitted by the plan, or into an individual retirement plan (other than an endowment contract) to which a rollover