1. Short title, etc (a) Short title This Act may be cited as the Tax Extender Act of 2017 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. I Tax relief for families and individuals 101. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness (a) In general Section 108(a)(1)(E) is amended by striking January 1, 2017 each place it appears and inserting January 1, 2019 . (b) Effective date The amendments made by this section shall apply to discharges of indebtedness after December 31, 2016. 102. Extension of mortgage insurance premiums treated as qualified residence interest (a) In general Subclause (I) of section 163(h)(3)(E)(iv) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to amounts paid or accrued after December 31, 2016. 103. Extension of above-the-line deduction for qualified tuition and related expenses (a) In general Section 222(e) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016. II Incentives for growth, jobs, investment, and innovation 201. Extension of Indian employment tax credit (a) In general Section 45A(f) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016. 202. Extension of railroad track maintenance credit (a) In general Section 45G(f) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to expenditures paid or incurred in taxable years