House Amendment makes the following changes to the 2nd edition. Deletes the amendments to GS 105-153.5(c2)(1) and reinstates the existing language. Instead, adds that, for the taxable years of 2015 and 2016, a taxpayer must add to their adjusted gross income the amount excluded from the taxpayer's gross income for the discharge of qualified principal residence indebtedness under section 108 of the Code unless the discharge of qualified principal indebtedness is for either of the following: (a) residential property with contamination that resulted from the discharge of petroleum from an underground storage tank used to store fuel for noncommercial purposes, and for which no funds have been received from the Noncommercial Leaking Petroleum Underground Storage Tank Cleanup Fund as reimbursement of costs expended in association with cleanup of the contamination on the property, or (b) residential property with contamination that resulted from the migration of contaminants from another property under separate ownership, if the property owner did not cause or contribute to the contamination present on their property.