Sec. 133. Extension and clarification of excise tax credits relating to alternative fuels. Sec. 134. Oil spill liability trust fund rate. Subtitle D—Certain Provisions Expiring at the End of 2019 Sec. 141. New markets tax credit. Sec. 142. Employer credit for paid family and medical leave. Sec. 143. Work opportunity credit. Sec. 144. Certain provisions related to beer, wine, and distilled spirits. Sec. 145. Look-thru rule for related controlled foreign corporations. Sec. 146. Credit for health insurance costs of eligible individuals. Title II—Estate and Gift Tax Sec. 201. Reduction of unified credit against estate tax. Title III—Disaster Tax Relief Sec. 301. Definitions. Sec. 302. Special disaster-related rules for use of retirement funds. Sec. 303. Employee retention credit for employers affected by qualified disasters. Sec. 304. Other disaster-related tax relief provisions. Sec. 305. Automatic extension of filing deadlines in case of certain taxpayers affected by Federally declared disasters. Sec. 306. Modification of the tax rate for the excise tax on investment income of private foundations. Sec. 307. Additional low-income housing credit allocations for qualified 2017 and 2018 California disaster areas. Sec. 308. Treatment of certain possessions. (c) 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. I Extension of Certain Expiring Provisions A Tax Relief and Support for Families and Individuals 101. Exclusion from gross income of discharge of qualified principal residence indebtedness (a) In general Section 108(a)(1)(E) is amended by striking January 1, 2018 each place it appears and inserting January 1, 2021 . (b) Conforming amendment Section 108(h)(2) is amended by inserting and determined without regard to the substitution described in section