; etc. Title I—Extension of Certain Expiring Provisions Subtitle A—Tax Relief and Support for Families and Individuals Sec. 101. Exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 102. Treatment of mortgage insurance premiums as qualified residence interest. Sec. 103. Reduction in medical expense deduction floor. Sec. 104. Deduction of qualified tuition and related expenses. Sec. 105. Black lung disability trust fund excise tax. Subtitle B—Incentives for Employment, Economic Growth, and Community Development Sec. 111. Indian employment credit. Sec. 112. Railroad track maintenance credit. Sec. 113. Mine rescue team training credit. Sec. 114. 7-year recovery period for motorsports entertainment complexes. Sec. 115. Accelerated depreciation for business property on Indian reservations. Sec. 116. Expensing rules for certain productions. Sec. 117. Empowerment zone tax incentives. Sec. 118. American Samoa economic development credit. Subtitle C—Incentives for Energy Production, Efficiency, and Green Economy Jobs Sec. 121. Biodiesel and renewable diesel. Sec. 122. Second generation biofuel producer credit. Sec. 123. Nonbusiness energy property. Sec. 124. Qualified fuel cell motor vehicles. Sec. 125. Alternative fuel refueling property credit. Sec. 126. 2-wheeled plug-in electric vehicle credit. Sec. 127. Credit for electricity produced from certain renewable resources. Sec. 128. Production credit for Indian coal facilities. Sec. 129. Energy efficient homes credit. Sec. 130. Special allowance for second generation biofuel plant property. Sec. 131. Energy efficient commercial buildings deduction. Sec. 132. Special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. 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