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131 STAT. 2082 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘(7) TREATMENT OF ELEMENTARY AND SECONDARY TUI- TION.—Any reference in this subsection to the term ‘qualified higher education expense’ shall include a reference to expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school.’’. (2) LIMITATION.—Section 529(e)(3)(A) is amended by adding at the end the following: ‘‘The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any taxable year shall, in the aggregate, include not more than $10,000 in expenses described in subsection (c)(7) incurred during the taxable year.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to distributions made after December 31, 2017. PART V—DEDUCTIONS AND EXCLUSIONS SEC. 11041. SUSPENSION OF DEDUCTION FOR PERSONAL EXEMPTIONS. (a) IN GENERAL.—Subsection (d) of section 151 is amended— (1) by striking ‘‘In the case of’’ in paragraph (4) and inserting ‘‘Except as provided in paragraph (5), in the case of’’, and (2) by adding at the end the following new paragraph: ‘‘(5) SPECIAL RULES FOR TAXABLE YEARS 2018 THROUGH 2025.—In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026— ‘‘(A) EXEMPTION AMOUNT.—The term ‘exemption amount’ means zero. ‘‘(B) REFERENCES.—For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduc- tion, under this section.’’. (b) APPLICATION TO ESTATES AND TRUSTS.—Section 642(b)(2)(C) is amended by adding at the end the following new clause: ‘‘(iii) YEARS WHEN PERSONAL EXEMPTION AMOUNT IS ZERO.— ‘‘(I) IN GENERAL.—In the case of any taxable year in which the exemption amount under section 151(d) is zero, clause (i) shall be applied by sub- stituting ‘$4,150’ for ‘the exemption amount under section 151(d)’. ‘‘(II) INFLATION ADJUSTMENT.—In the case of any taxable year beginning in a calendar year after 2018, the $4,150 amount in subparagraph (A) shall be increased in the same manner as provided in section 6334(d)(4)(C).’’. (c) MODIFICATION OF WAGE WITHHOLDING RULES.— (1) IN GENERAL.—Section 3402(a)(2) is amended by striking ‘‘means the amount’’ and all that follows and inserting ‘‘means the amount by which the wages exceed the taxpayer’s with- holding allowance, prorated to the payroll period.’’. (2) CONFORMING AMENDMENTS.— (A) Section 3401 is amended by striking subsection (e). 26 USC 529 note. 26 USC 529. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00030 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS