to the severe storms and flooding giving rise to the Presidential declaration described in subsection (a)(1), or (B) in the portion of the Mississippi River Delta flood disaster area described in subsection (a)(2) on or after March 1, 2016, and which are attributable to the severe storms and flooding giving rise to the Presidential declaration described in subsection (a)(2). IV Education 11031. Treatment of student loans discharged on account of death or disability (a) In general 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 for any taxable year beginning after December 31, 2017, and before January 1, 2026, does not include any amount which (but for this subsection) would be includible in gross income for such taxable year 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) Effective date The amendment made by this section shall apply to discharges of indebtedness after December 31, 2017. 11032. Increase in deduction for teacher expenses (a) In general Subparagraph (D) of section 62(a)(2) is amended by striking $250 and inserting $250 ($500 in the case of taxable years beginning after December 31, 2017, and before January 1, 2026) . (b) Effective date The amendment made by this section shall apply to taxable years