Credit for health insurance costs of eligible individuals (a) In general Section 35(b)(1)(B) is amended by striking January 1, 2020 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2019. II Estate and Gift Tax 201. Reduction of unified credit against estate tax (a) In general Section 2010(c)(3)(C) is amended by striking January 1, 2026 and inserting January 1, 2023 . (b) Effective date The amendment made by this section shall apply to estates of decedents dying and gifts made after December 31, 2022. III Disaster Tax Relief 301. 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, during the period beginning on January 1, 2018, and ending on the date which is 60 days after the date of the enactment of this Act, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act if the incident period of the disaster with respect to which such declaration is made begins on or before the date of the enactment of this Act. (B) Denial of double benefit Such term shall not include the California wildfire disaster area (as defined in section 20101 of subdivision 2 of division B of the Bipartisan Budget Act of 2018). (2) Qualified disaster zone The term qualified disaster zone means that portion of any qualified disaster area which was determined by the President, during the period beginning on January 1, 2018, and ending on the date which is 60 days after the date of the enactment of this Act, to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of the qualified disaster with respect to such disaster area. (3) Qualified disaster The term qualified disaster means, with respect to any qualified disaster area, the disaster by reason of which a major