143(k)(13) of the Internal Revenue Code of 1986, as amended by this Act, is amended by striking , and before January 1, 2016 . (b) Effective date The amendment made by this section shall apply to disasters occurring after December 31, 2015. 317. Advanced refundings of certain tax-exempt bonds (a) In general Section 149(d)(7)(A) of the Internal Revenue Code of 1986, as added by this Act, is amended by striking and before January 1, 2018, . (b) Effective date The amendment made by this section shall apply to bonds issued after December 31, 2017. 318. Facilitation of transfer of water leasing and water by mutual ditch or irrigation companies in disaster areas (a) In general Section 501(c)(12)(I) of the Internal Revenue Code of 1986, as added by this Act, is amended— (1) by striking through 2015 in clause (ii)(I), and (2) by striking , and ending on December 31, 2015 in clause (iv)(I). (b) Effective date The amendments made by this section shall apply to disasters occurring after December 31, 2015. 319. Exclusion of employer provided housing for individual affected by disaster (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: 139G. Employer-provided housing for individual affected by disaster (a) In general Gross income of a qualified employee shall not include the value of any lodging furnished in-kind to such employee (and such employee’s spouse or any of such employee’s dependents) by or on behalf of a qualified employer for any month during the taxable year. (b) Limitation The amount which may be excluded under this section for any month for which lodging is furnished during the taxable year shall not exceed $600. (c) Definitions and special rules For purposes of this section— (1) Qualified employee The term qualified employee means, with respect to any month, an individual— (A) who had a principal residence (as defined in section 121) in a disaster area, and (B) who performs substantially all employment