of the Taxpayer Protection Act of 2017 after as defined in section 6306(b) . (3) Section 7809(a) is amended by striking 6306, . (4) Section 7811 is amended by striking subsection (g). II Relief for Taxpayers 201. De minimis exclusion from gross income for discharge of indebtedness of individuals (a) In general Section 108(a)(1) is amended by striking or at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting , or , and by adding at the end the following new subparagraph: (F) the indebtedness discharged is qualified individual indebtedness. . (b) Qualified individual indebtedness Section 108 is amended by adding at the end the following new subsection: (j) Special rules relating to qualified individual indebtedness (1) Qualified individual indebtedness defined For purposes of this section, the term qualified individual indebtedness means any indebtedness of an individual other than indebtedness which is— (A) discharged on account of services performed for the lender, or (B) held at any time by a person related to such individual. For purposes of subparagraph (B), a person shall be treated as related to another person if the relationship between such persons would result in a disallowance of losses under section 267 or 707(b). (2) Dollar limitation The amount of qualified individual indebtedness excluded from gross income under subsection (a)(1)(F) with respect to any individual for any taxable year shall not exceed the excess of— (A) $10,000, over (B) the aggregate amount excluded from the gross income of such individual under subsection (a)(1) for such taxable year and all prior taxable years (determined without regard to any amount excludable from gross income under subsection (a)(1)(F) for such taxable year). (3) Joint returns In the case of a joint return— (A) the dollar limitation under paragraph (2) shall be applied separately to each spouse, and (B) the taxpayer may elect to treat any indebtedness of either spouse as indebtedness of the other spouse. . (c)