SHORT TITLE; TABLE OF CONTENTS.

SEC. 1. [26 U.S.C. 1 note] SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.—This division may be cited as the “Taxpayer Certainty and Disaster Tax Relief Act of 2020”. (b) Amendment of 1986 Code.—Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.—The table of contents of this division is as follows: Sec. 1. Short title; table of contents. TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Certain Provisions Made Permanent Sec. 101. Reduction in medical expense deduction floor. Sec. 102. Energy efficient commercial buildings deduction. Sec. 103. Benefits provided to volunteer firefighters and emergency medical responders. Sec. 104. Transition from deduction for qualified tuition and related expenses to increased income limitation on lifetime learning credit. Sec. 105. Railroad track maintenance credit. Sec. 106. Certain provisions related to beer, wine, and distilled spirits. Sec. 107. Refunds in lieu of reduced rates for certain craft beverages produced outside the United States. Sec. 108. Reduced rates not allowed for smuggled or illegally produced beer, wine, and spirits. Sec. 109. Minimum processing requirements for reduced distilled spirits rates. Sec. 110. Modification of single taxpayer rules. Subtitle B—Certain Provisions Extended Through 2025 Sec. 111. Look-thru rule for related controlled foreign corporations. Sec. 112. New markets tax credit. Sec. 113. Work opportunity credit. Sec. 114. Exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 115. 7-year recovery period for motorsports entertainment complexes. Sec. 116. Expensing rules for certain productions. Sec. 117. Oil spill liability trust fund rate. Sec. 118. Empowerment zone tax incentives. Sec. 119. Employer credit for paid family and medical leave. Sec. 120. Exclusion for certain employer payments of student loans. Sec. 121. Extension of carbon oxide sequestration credit. Subtitle C—Extension of Certain Other Provisions Sec. 131. Credit for electricity produced from certain renewable resources. Sec. 132. Extension and phaseout of energy credit. Sec. 133. Treatment of mortgage insurance premiums as qualified residence interest. Sec. 134. Credit for health insurance costs of eligible individuals. Sec. 135. Indian employment credit. Sec. 136. Mine rescue team training credit. Sec. 137. Classification of certain race horses as 3-year property. Sec. 138. Accelerated depreciation for business property on Indian reservations. Sec. 139. American Samoa economic development credit. Sec. 140. Second generation biofuel producer credit. Sec. 141. Nonbusiness energy property. Sec. 142. Qualified fuel cell motor vehicles. Sec. 143. Alternative fuel refueling property credit. Sec. 144. 2-wheeled plug-in electric vehicle credit. Sec. 145. Production credit for Indian coal facilities. Sec. 146. Energy efficient homes credit. Sec. 147. Extension of excise tax credits relating to alternative fuels. Sec. 148. Extension of residential energy-efficient property credit and inclusion of biomass fuel property expenditures. Sec. 149. Black lung disability trust fund excise tax. TITLE II—OTHER PROVISIONS Sec. 201. Minimum low-income housing tax credit rate. Sec. 202. Depreciation of certain residential rental property over 30-year period. Sec. 203. Waste energy recovery property eligible for energy credit. Sec. 204. Extension of energy credit for offshore wind facilities. Sec. 205. Minimum rate of interest for certain determinations related to life insurance contracts. Sec. 206. Clarifications and technical improvements to CARES Act employee retention credit. Sec. 207. Extension and modification of employee retention and rehiring tax credit. Sec. 208. Minimum age for distributions during working retirement. Sec. 209. Temporary rule preventing partial plan termination. Sec. 210. Temporary allowance of full deduction for business meals. Sec. 211. Temporary special rule for determination of earned income. Sec. 212. Certain charitable contributions deductible by non-itemizers. Sec. 213. Modification of limitations on charitable contributions. Sec. 214. Temporary special rules for health and dependent care flexible spending arrangements. TITLE III—DISASTER TAX RELIEF Sec. 301. Definitions. Sec. 302. Special disaster-related rules for use of retirement funds. Sec. 303. Employee retention credit for employers affected by qualified disasters. Sec. 304. Other disaster-related tax relief provisions. Sec. 305. Low-income housing tax credit. Sec. 306. Treatment of certain possessions.