its term, the expiration of the term of the 1st refinancing of such indebtedness (or if earlier, the date which is 30 years after the date of such 1st refinancing). . (d) Coordination with treatment of indebtedness incurred on or before October 13, 1987 Section 163(h)(3)(D) is amended— (1) by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and (2) in clause (iii) (as so redesignated)— (A) by striking clause (iii) in the matter preceding subclause (I) and inserting clause (ii) , and (B) by striking clause (iii)(I) in subclauses (I) and (II) and inserting clause (ii)(I) . (e) Coordination with exclusion of income from discharge of indebtedness Section 108(h)(2) is amended by striking applied by substituting $750,000 ($375,000 for $1,000,000 ($500,000 in clause (ii) thereof and . (f) Conforming amendment Section 163(h)(3) is amended by striking subparagraph (F). (g) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 144. Modification of deduction for personal casualty losses (a) In general Section 165(h)(5)(A) is amended by striking in a taxable year beginning after December 31, 2017, and before January 1, 2026, . (b) Conforming amendments (1) Section 165(h)(5)(B) is amended by striking for any taxable year to which subparagraph (A) applies . (2) Section 165(h)(5) is amended by striking for taxable years 2018 through 2025 in the heading thereof and inserting to losses attributable to Federally declared disasters . (c) Effective date The amendments made by this section shall apply to losses sustained in taxable years beginning after the date of the enactment of this Act. 145. Termination of miscellaneous itemized deductions (a) In general Section 67 is amended— (1) by amending subsection (a) to read as follows: (a) In general In the case of an individual, miscellaneous itemized deductions shall not be allowed. , and (2) by striking subsection (g). (b) Movement of definition of