8 taxable years , and (4) by adding at the end the following flush sentence: In the case of a corporation described in subsection (a)(2), the Internal Revenue Code of 1986 shall be applied and administered without regard to the amendments made by section 401(d)(1) of the Tax Technical Corrections Act of 2018. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. B Provisions expiring in 2019 151. Temporary reduction in medical expense deduction floor (a) In general Section 213(f) is amended to read as follows: (f) Special rule In the case of taxable years beginning before January 1, 2020, subsection (a) shall be applied by substituting 7.5 percent for 10 percent . . (b) Alternative minimum tax Section 56(b)(1)(B) is amended by striking January 1, 2019 and inserting January 1, 2020 . (c) Effective date The amendments made by this section shall apply to taxable years ending after December 31, 2018. 152. Extension of oil spill liability trust fund rate (a) In general Section 4611(f)(2) is amended by striking December 31, 2018 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act. 153. Black lung liability trust fund excise tax (a) In general Section 4121(e)(2)(A) is amended by striking December 31, 2018 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act. II Disaster tax relief 201. Definitions For purposes of this title— (1) Qualified disaster area (A) In general The term qualified disaster area means any area with respect to which a major disaster was declared after January 1, 2018, and before March 1, 2019, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act if the incident period of the