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131 STAT. 2089 PUBLIC LAW 115–97—DEC. 22, 2017 year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11050. LIMITATION ON WAGERING LOSSES. (a) IN GENERAL.—Section 165(d) is amended by adding at the end the following: ‘‘For purposes of the preceding sentence, in the case of taxable years beginning after December 31, 2017, and before January 1, 2026, the term ‘losses from wagering transactions’ includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11051. REPEAL OF DEDUCTION FOR ALIMONY PAYMENTS. (a) IN GENERAL.—Part VII of subchapter B is amended by striking section 215 (and by striking the item relating to such section in the table of sections for such subpart). (b) CONFORMING AMENDMENTS.— (1) CORRESPONDING REPEAL OF PROVISIONS PROVIDING FOR INCLUSION OF ALIMONY IN GROSS INCOME.— (A) Subsection (a) of section 61 is amended by striking paragraph (8) and by redesignating paragraphs (9) through (15) as paragraphs (8) through (14), respectively. (B) Part II of subchapter B of chapter 1 is amended by striking section 71 (and by striking the item relating to such section in the table of sections for such part). (C) Subpart F of part I of subchapter J of chapter 1 is amended by striking section 682 (and by striking the item relating to such section in the table of sections for such subpart). (2) RELATED TO REPEAL OF SECTION 215.— (A) Section 62(a) is amended by striking paragraph (10). (B) Section 3402(m)(1) is amended by striking ‘‘(other than paragraph (10) thereof)’’. (C) Section 6724(d)(3) is amended by striking subpara- graph (C) and by redesignating subparagraph (D) as subparagraph (C). (3) RELATED TO REPEAL OF SECTION 71.— (A) Section 121(d)(3) is amended— (i) by striking ‘‘(as defined in section 71(b)(2))’’ in subparagraph (B), and (ii) by adding at the end the following new subparagraph: ‘‘(C) DIVORCE OR SEPARATION INSTRUMENT.—For pur- poses of this paragraph, the term ‘divorce or separation instrument’ means— ‘‘(i) a decree of divorce or separate maintenance or a written instrument incident to such a decree, ‘‘(ii) a written separation agreement, or ‘‘(iii) a decree (not described in clause (i)) requiring a spouse to make payments for the support or mainte- nance of the other spouse.’’. (B) Section 152(d)(5) is amended to read as follows: ‘‘(5) SPECIAL RULES FOR SUPPORT.— ‘‘(A) IN GENERAL.—For purposes of this subsection— 26 USC 681 prec. 26 USC 71 prec. 26 USC 211 prec. 26 USC 165 note. 26 USC 165. 26 USC 217 note. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00037 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS