Mortgage Tax Cut Extension Act

H.R. 3995 · 113th Congress · Feb 5, 2014 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend the deduction for mortgage insurance premiums.

1. Short title

This Act may be cited as the “Mortgage Tax Cut Extension Act”.

2. Extension of deduction for mortgage insurance premiums

(a)

In general— Section 163(h)(3)(E)(iv)(I) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2015”.

(b)

Effective date— The amendment made by this section shall apply to amounts paid or incurred after December 31, 2013.

Mortgage Tax Cut Extension Act

1. Short title

2. Extension of deduction for mortgage insurance premiums

Cite this provision

Incoming references