Child in utero The term child in utero means a member of the species homo sapiens, at any stage of development, who is carried in the womb. . (f) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2017. (2) Rollovers to qualified tuition programs The amendments made by subsection (b) shall apply to distributions after December 31, 2017. 1203. Reforms to discharge of certain student loan indebtedness (a) Treatment of student loans discharged on account of death or disability Section 108(f) is amended by adding at the end the following new paragraph: (5) Discharges on account of death or disability (A) In general In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income by reasons of the discharge (in whole or in part) of any loan described in subparagraph (B) if such discharge was— (i) pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability), (ii) pursuant to section 464(c)(1)(F) of such Act, or (iii) otherwise discharged on account of the death or total and permanent disability of the student. (B) Loans described A loan is described in this subparagraph if such loan is— (i) a student loan (as defined in paragraph (2)), or (ii) a private education loan (as defined in section 140(7) of the Consumer Credit Protection Act ( 15 U.S.C. 1650(7) )). . (b) Exclusion from gross income for payments made under indian health service loan repayment program (1) In general Section 108(f)(4) is amended by inserting under section 108 of the Indian Health Care Improvement Act, after 338I of such Act, . (2) Clerical amendment The heading for section 108(f)(4) is amended by striking and certain and inserting , indian health service loan repayment program, and certain . (c) Effective dates (1) Subsection