striking 222, . (d) Conforming amendments relating to section 127 (1) Section 125(f)(1) is amended by striking 127, . (2) Section 132(j)(8) is amended by striking which are not excludable from gross income under section 127 . (3) Section 414(n)(3)(C) is amended by striking 127, . (4) Section 414(t)(2) is amended by striking 127, . (5) Section 3121(a)(18) is amended by striking 127, . (6) Section 3231(e) is amended by striking paragraph (6). (7) Section 3306(b)(13) is amended by 127, . (8) Section 3401(a)(18) is amended by striking 127, . (9) Section 6039D(d)(1) is amended by striking , 127 . (e) Conforming amendments relating to section 117(d) (1) Section 117(c)(1) is amended— (A) by striking subsections (a) and (d) and inserting subsection (a) , and (B) by striking or qualified tuition reduction . (2) Section 414(n)(3)(C) is amended by striking 117(d), . (3) Section 414(t)(2) is amended by striking 117(d), . (f) Conforming amendments related to section 135 (1) Section 74(d)(2)(B) is amended by striking 135, . (2) Section 86(b)(2)(A) is amended by striking 135, . (3) Section 219(g)(3)(A)(ii) is amended by striking 135, . (g) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2017. (2) Amendments relating to section 117(d) The amendments made by subsections (a)(3) and (e) shall apply to amounts paid or incurred after December 31, 2017. 1205. Rollovers between qualified tuition programs and qualified ABLE programs (a) Rollovers from qualified tuition programs to qualified ABLE programs Section 529(c)(3)(C)(i) is amended by striking or at the end of subclause (I), by striking the period at the end of subclause (II) and inserting , or , and by adding at the end the following new subclause: (III) to an ABLE account (as defined in section 529A(e)(6)) of the designated beneficiary or a member of the family of the designated beneficiary. Subclause (III) shall not apply to so much of a distribution