1. Short title, etc (a) Short title This Act may be cited as the Protecting Family and Small Business Tax Cuts Act of 2018 . (b) Amendment of 1986 code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) References to the Tax Cuts and Jobs Act Title I of Public Law 115–97 may be cited as the Tax Cuts and Jobs Act . (d) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. Title I—Individual reform made permanent Subtitle A—Rate reform Sec. 101. Modification of rates. Subtitle B—Deduction for qualified business income of pass-thru entities Sec. 111. Deduction for qualified business income. Sec. 112. Limitation on losses for taxpayers other than corporations. Subtitle C—Tax benefits for families and individuals Sec. 121. Increase in standard deduction. Sec. 122. Increase in and modification of child tax credit. Sec. 123. Increased limitation for certain charitable contributions. Sec. 124. Increased contributions to ABLE accounts. Sec. 125. Rollovers to ABLE programs from 529 programs. Sec. 126. Treatment of certain individuals performing services in the Sinai Peninsula of Egypt. Sec. 127. Extension of reduction in threshold for medical expense deduction. Subtitle D—Education Sec. 131. Treatment of student loans discharged on account of death or disability. Subtitle E—Deductions and exclusions Sec. 141. Repeal of deduction for personal exemptions. Sec. 142. Limitation on deduction for State and local, etc. taxes. Sec. 143. Limitation on deduction for qualified residence interest. Sec. 144. Modification of deduction for personal casualty losses. Sec. 145. Termination of miscellaneous itemized deductions. Sec. 146. Repeal of overall limitation on itemized deductions. Sec. 147. Termination of exclusion for qualified bicycle commuting