1. Short title, etc (a) Short title This Act may be cited as the Tax Extender and Disaster Relief Act of 2019 . (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) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. TITLE I—Extension of expiring provisions Subtitle A—Provisions expiring in 2018 Sec. 101. Nonbusiness energy property. Sec. 102. Qualified fuel cell motor vehicles. Sec. 103. Alternative fuel refueling property credit. Sec. 104. 2-wheeled plug-in electric vehicle credit. Sec. 105. Second generation biofuel producer credit. Sec. 106. Biodiesel and renewable diesel incentives. Sec. 107. Credit for electricity produced from certain renewable resources. Sec. 108. Production credit for Indian coal facilities. Sec. 109. Railroad track maintenance credit. Sec. 110. Energy efficient homes credit. Sec. 111. Classification of certain race horses as 3-year property. Sec. 112. Special allowance for second generation biofuel plant property. Sec. 113. Energy efficient commercial buildings deduction. Sec. 114. Election to expense advanced mine safety equipment. Sec. 115. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. Sec. 116. Extension and clarification of excise tax credits relating to alternative fuels. Sec. 117. 7-year recovery period for motorsports entertainment complexes. Sec. 118. Accelerated depreciation for business property on Indian reservation. Sec. 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