December 31, 2019 . (b) Effective date The amendment made by this section shall apply to amounts paid or accrued after December 31, 2017. 124. Deduction of qualified tuition and related expenses (a) In general Section 222(e) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 125. Extension of empowerment zone tax incentives (a) In general Section 1391(d)(1)(A)(i) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Treatment of certain termination dates specified in nominations In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide. (c) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. 126. American Samoa economic development credit (a) In general Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 is amended— (1) by striking January 1, 2018 each place it appears and inserting January 1, 2020 , (2) by striking first 12 taxable years in paragraph (1) and inserting first 14 taxable years , (3) by striking first 6 taxable years in paragraph (2) and inserting first 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