amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 118. Accelerated depreciation for business property on Indian reservation (a) In general Section 168(j)(9) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 119. Expensing rules for certain productions (a) In general Section 181(g) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to productions commencing after December 31, 2017. 120. Indian employment credit (a) In general Section 45A(f) 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. 121. Mine rescue team training credit (a) In general Section 45N(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. 122. 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, 2020 . (b) Effective date The amendment made by this section shall apply to discharges of indebtedness after December 31, 2017. 123. Treatment of mortgage insurance premiums as qualified residence interest (a) In general Section 163(h)(3)(E)(iv)(I) is amended by striking December 31, 2017 and inserting 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