The Bipartisan Budget Act of 2018 includes the following key provisions:

• Extension of exclusion from gross income of discharge of qualified principal residence indebtedness
• Extension of mortgage insurance premiums treated as qualified residence interest
• Extension of above-the-line deduction for qualified tuition and related expenses
• Extension of Indian employment tax credit
• Extension of railroad track maintenance credit
• Extension of mine rescue team training credit 
• Extension of classification of certain race horses as 3-year property
• Extension of 7-year recovery period for motorsports entertainment complexes
• Extension of accelerated depreciation for business property on an Indian reservation
• Extension of election to expense mine safety equipment.
• Extension of special expensing rules for certain productions
• Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
• Extension of special rule relating to qualified timber gain
• Extension of empowerment zone tax incentives
• Extension of American Samoa economic development credit
• Extension of credit for nonbusiness energy property
• Extension and modification of credit for residential energy property
• Extension of credit for new qualified fuel cell motor vehicles
• Extension of credit for alternative fuel vehicle refueling property
• Extension of credit for 2-wheeled plug-in electric vehicles 
• Extension of second generation biofuel producer credit
• Extension of biodiesel and renewable diesel incentives
• Extension of production credit for Indian coal facilities
• Extension of credits with respect to facilities producing energy from certain renewable resources
• Extension of credit for energy-efficient new homes
• Extension and phaseout of energy credit
• Extension of special allowance for second generation biofuel plant property
• Extension of energy efficient commercial buildings deduction
• Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities
• Extension of excise tax credits relating to alternative fuels
• Extension of Oil Spill Liability Trust Fund financing rate