SHORT TITLE; ETC.

SECTION 1. [26 U.S.C. 1 note] SHORT TITLE; ETC. (a) Short Title.—This division may be cited as the “Taxpayer Certainty and Disaster Tax Relief Act of 2019”. (b) Table of Contents.—The table of contents for this division is as follows: Sec. 1. Short title; etc. TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Tax Relief and Support for Families and Individuals Sec. 101. Exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 102. Treatment of mortgage insurance premiums as qualified residence interest. Sec. 103. Reduction in medical expense deduction floor. Sec. 104. Deduction of qualified tuition and related expenses. Sec. 105. Black lung disability trust fund excise tax. Subtitle B—Incentives for Employment, Economic Growth, and Community Development Sec. 111. Indian employment credit. Sec. 112. Railroad track maintenance credit. Sec. 113. Mine rescue team training credit. Sec. 114. Classification of certain race horses as 3-year property. Sec. 115. 7-year recovery period for motorsports entertainment complexes. Sec. 116. Accelerated depreciation for business property on Indian reservations. Sec. 117. Expensing rules for certain productions. Sec. 118. Empowerment zone tax incentives. Sec. 119. American Samoa economic development credit. Subtitle C—Incentives for Energy Production, Efficiency, and Green Economy Jobs Sec. 121. Biodiesel and renewable diesel. Sec. 122. Second generation biofuel producer credit. Sec. 123. Nonbusiness energy property. Sec. 124. Qualified fuel cell motor vehicles. Sec. 125. Alternative fuel refueling property credit. Sec. 126. 2-wheeled plug-in electric vehicle credit. Sec. 127. Credit for electricity produced from certain renewable resources. Sec. 128. Production credit for Indian coal facilities. Sec. 129. Energy efficient homes credit. Sec. 130. Special allowance for second generation biofuel plant property. Sec. 131. Energy efficient commercial buildings deduction. Sec. 132. Special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. Sec. 133. Extension and clarification of excise tax credits relating to alternative fuels. Sec. 134. Oil spill liability trust fund rate. Subtitle D—Certain Provisions Expiring at the End of 2019 Sec. 141. New markets tax credit. Sec. 142. Employer credit for paid family and medical leave. Sec. 143. Work opportunity credit. Sec. 144. Certain provisions related to beer, wine, and distilled spirits. Sec. 145. Look-thru rule for related controlled foreign corporations. Sec. 146. Credit for health insurance costs of eligible individuals. TITLE II—DISASTER TAX RELIEF Sec. 201. Definitions. Sec. 202. Special disaster-related rules for use of retirement funds. Sec. 203. Employee retention credit for employers affected by qualified disasters. Sec. 204. Other disaster-related tax relief provisions. Sec. 205. Automatic extension of filing deadlines in case of certain taxpayers affected by Federally declared disasters. Sec. 206. Modification of the tax rate for the excise tax on investment income of private foundations. Sec. 207. Additional low-income housing credit allocations for qualified 2017 and 2018 California disaster areas. Sec. 208. Treatment of certain possessions. TITLE III—OTHER PROVISIONS Sec. 301. Modification of income for purposes of determining tax-exempt status of certain mutual or cooperative telephone or electric companies. Sec. 302. Repeal of increase in unrelated business taxable income for certain fringe benefit expenses. (c) 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.