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Changes to the 2017 Publication 334 due to the Bipartisan Budget Act of 2018

Public Law 115-123, the Bipartisan Budget Act of 2018, enacted February 9, 2018, extended certain tax provisions through 2017, including the exclusion for qualified principal residence indebtedness. This Act also expanded disaster relief to additional 2017 Presidentially declared disaster areas. See Publication 976 for more information about disaster relief.

When using the 2017 Publication 334, please note the following change.

On page 23, under "Exclusions," list item 5 should read as follows: "The canceled debt is qualified principal residence indebtedness which is discharged after 2006. See Form 982." 

To exclude a 2017 discharge of qualified principal residence indebtedness, the discharge no longer needs to be subject to an arrangement that was entered into and evidenced in writing before January 1, 2017.