105(f)) of the taxpayer, his spouse, or a dependent (as defined in section 7706, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), over (ii) 10 percent of the taxpayer’s adjusted gross income. . (3) Section 162(l) is amended by striking paragraph (3). (4) Section 402(l) is amended by striking paragraph (7) and redesignating paragraph (8) as paragraph (7). (5) Section 220(f) is amended by striking paragraph (6). (6) Section 223(f) is amended by striking paragraph (6). (7) Section 7702B(e) is amended by striking paragraph (2). (8) Section 7706(f)(7), as redesignated by this Act, is amended by striking sections 105(b), 132(h)(2)(B), and 213(d)(5) and inserting sections 105(b) and 132(h)(2)(B) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1309. Repeal of deduction for alimony payments (a) In general Part VII of subchapter B is amended by striking by striking section 215 (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Corresponding repeal of provisions providing for inclusion of alimony in gross income (A) Subsection (a) of section 61 is amended by striking paragraph (8) and by redesignating paragraphs (9) through (15) as paragraphs (8) through (14), respectively. (B) Part II of subchapter B of chapter 1 is amended by striking section 71 (and by striking the item relating to such section in the table of sections for such part). (C) Subpart F of part I of subchapter J of chapter 1 is amended by striking section 682 (and by striking the item relating to such section in the table of sections for such subpart). (2) Related to repeal of section 215 (A) Section 62(a) is amended by striking paragraph (10). (B) Section 3402(m)(1) is amended by striking (other than paragraph (10) thereof) . (3) Related to repeal of section 71 (A) Section 121(d)(3) is amended— (i) by striking (as defined in section 71(b)(2)) in subparagraph (B), and (ii) by adding