$1,000,000 ($500,000 and inserting $750,000 ($375,000 . (f) Conforming amendment Section 163(h)(3) is amended by striking subparagraph (F). (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 144. Modification of deduction for personal casualty losses (a) In general Section 165(h)(5)(A) is amended by striking in a taxable year beginning after December 31, 2017, and before January 1, 2026, . (b) Conforming amendments (1) Section 165(h)(5)(B) is amended by striking for any taxable year to which subparagraph (A) applies . (2) Section 165(h)(5) is amended by striking for taxable years 2018 through 2025 in the heading thereof and inserting to losses attributable to Federally declared disasters . (c) Effective date The amendments made by this section shall apply to losses sustained in taxable years beginning after December 31, 2017. 145. Termination of miscellaneous itemized deductions (a) In general Section 67 is amended— (1) by amending subsection (a) to read as follows: (a) In general In the case of an individual, miscellaneous itemized deductions shall not be allowed. , and (2) by striking subsection (g). (b) Movement of definition of adjusted gross income for estates and trusts (1) Section 67 is amended by striking subsection (e). (2) Section 641 is amended by adding at the end the following new subsection: (d) Computation of adjusted gross income For purposes of this title, the adjusted gross income of an estate or trust shall be computed in the same manner as in the case of an individual, except that— (1) the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and (2) the deductions allowable under sections 642(b), 651, and 661, shall be treated as allowable in arriving at adjusted gross income. . (c) Conforming amendments (1) Section 56(b)(1)(A) is amended to read as follows: (A) Certain taxes No