Several tax provisions were included, which would cost $17.4 billion over four years. The endowment tax that had been imposed by the Tax Cuts and Jobs Act of 2017 was narrowed slightly to affect only schools with at least 500 tuition-paying students. The bill also creates or extends tax breaks for racehorses; film, television, and live theater productions; advanced nuclear power facilities; whistleblower awards; plug-in electric motorcycles; fuel cell motor vehicles; biodiesel, energy-efficient home construction, and many renewable energy facilities.[3] It repeals the Independent Payment Advisory Board (IPAB) that was part of the Affordable Care Act.