119. Expensing rules for certain productions. Sec. 120. Indian employment credit. Sec. 121. Mine rescue team training credit. Sec. 122. Exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 123. Treatment of mortgage insurance premiums as qualified residence interest. Sec. 124. Deduction of qualified tuition and related expenses. Sec. 125. Extension of empowerment zone tax incentives. Sec. 126. American Samoa economic development credit. Subtitle B—Provisions expiring in 2019 Sec. 151. Temporary reduction in medical expense deduction floor. Sec. 152. Extension of oil spill liability trust fund rate. Sec. 153. Black lung liability trust fund excise tax. TITLE II—Disaster tax relief Sec. 201. Definitions. Sec. 202. Special disaster-related rules for use of retirement funds. Sec. 203. Employee retention credit for employers affected by qualified disasters. Sec. 204. Other disaster-related tax relief provisions. Sec. 205. Treatment of certain possessions. I Extension of expiring provisions A Provisions expiring in 2018 101. Nonbusiness energy property (a) In general Section 25C(g)(2) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 102. Qualified fuel cell motor vehicles (a) In general Section 30B(k)(1) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to property purchased after December 31, 2017. 103. Alternative fuel refueling property credit (a) In general Section 30C(g) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 104. 2-wheeled plug-in electric vehicle credit (a) In general Section 30D(g)(3)(E)(ii) is amended by striking January 1, 2018 and inserting January 1, 2020 . (b) Effective date The