; duty subject to hostile fire or imminent danger), for service performed in such area. . (c) Conforming amendment The Tax Cuts and Jobs Act is amended by striking section 11026. (d) Effective date The amendments made by this section shall apply with respect to services performed on or after the date of the enactment of this Act. D Education 131. Treatment of student loan discharges (a) Sunset of special rule for discharges of certain loans Section 108(f)(5) is amended— (1) in the heading, by striking 2025 and inserting 2024 , and (2) by striking January 1, 2026 and inserting January 1, 2025 . (b) Reinstatement of rule for discharges on account of death or disability after 2024 Section 108(f) is amended by adding at the end the following new paragraph: (6) Discharges on account of death or disability after 2024 (A) In general In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income for such taxable year by reasons of the discharge (in whole or in part) of any loan described in subparagraph (B) after December 31, 2024, if such discharge was— (i) pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability), (ii) pursuant to section 464(c)(1)(F) of such Act, or (iii) otherwise discharged on account of the death or total and permanent disability of the student. (B) Loans described A loan is described in this subparagraph if such loan is— (i) a student loan (as defined in paragraph (2)), or (ii) a private education loan (as defined in section 140(7) of the Consumer Credit Protection Act ( 15 U.S.C. 1650(7) )). . (c) Effective date The amendments made by this section shall apply to discharges of indebtedness after December 31, 2024. 132. 529 account funding for homeschool and additional elementary and secondary expenses (a) In general Section 529(c)(7) of the Internal Revenue Code of 1986 is amended to read as