I am approaching this question with the assumption that you are referring to the Section 101 Exclusion from Gross Income of Discharge of Qualified Principal Residence Indebtedness that was in Congress’ recently signed (late December 2019) spending bill. The amendments in this section of the bill apply to discharges of principal residence indebtedness after 12/31/2017 and before 01/01/2021.
You can read the bill here (PDF, p. 694-695).
If this is not the provision to which you were referring, please provide further information (e.g., a link).
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