Section 1 Extension of Mortgage Insurance Premiums Treated as Qualified Residence Interest
In General— Subclause (I) of section 163(h)(3)(E)(iv) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2014” and inserting “December 31, 2015”.
Effective Date— The amendments made by this section shall apply to amounts paid or accrued after December 31, 2014.