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131 STAT. 2077 PUBLIC LAW 115–97—DEC. 22, 2017 (6) Section 4253(d) (relating to the taxation of phone service originating from a combat zone from members of the Armed Forces). (7) Section 6013(f)(1) (relating to joint return where indi- vidual is in missing status). (8) Section 7508 (relating to time for performing certain acts postponed by reason of service in combat zone). (b) QUALIFIED HAZARDOUS DUTY AREA.—For purposes of this section, the term ‘‘qualified hazardous duty area’’ means the Sinai Peninsula of Egypt, if as of the date of the enactment of this section any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location. Such term includes such location only during the period such entitlement is in effect. (c) APPLICABLE PERIOD.— (1) IN GENERAL.—Except as provided in paragraph (2), the applicable period is— (A) the portion of the first taxable year ending after June 9, 2015, which begins on such date, and (B) any subsequent taxable year beginning before January 1, 2026. (2) WITHHOLDING.—In the case of subsection (a)(5), the applicable period is— (A) the portion of the first taxable year ending after the date of the enactment of this Act which begins on such date, and (B) any subsequent taxable year beginning before January 1, 2026. (d) EFFECTIVE DATE.— (1) IN GENERAL.—Except as provided in paragraph (2), the provisions of this section shall take effect on June 9, 2015. (2) WITHHOLDING.—Subsection (a)(5) shall apply to remu- neration paid after the date of the enactment of this Act. SEC. 11027. TEMPORARY REDUCTION IN MEDICAL EXPENSE DEDUC- TION FLOOR. (a) IN GENERAL.—Subsection (f) of section 213 is amended to read as follows: ‘‘(f) SPECIAL RULES FOR 2013 THROUGH 2018.—In the case of any taxable year— ‘‘(1) beginning after December 31, 2012, and ending before January 1, 2017, in the case of a taxpayer if such taxpayer or such taxpayer’s spouse has attained age 65 before the close of such taxable year, and ‘‘(2) beginning after December 31, 2016, and ending before January 1, 2019, in the case of any taxpayer, subsection (a) shall be applied with respect to a taxpayer by sub- stituting ‘7.5 percent’ for ‘10 percent’.’’. (b) MINIMUM TAX PREFERENCE NOT TO APPLY.—Section 56(b)(1)(B) is amended by adding at the end the following new sentence: ‘‘This subparagraph shall not apply to taxable years begin- ning after December 31, 2016, and ending before January 1, 2019’’. (c) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2016. 26 USC 56 note. 26 USC 213. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00025 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS