Section 1 Extension of credit for mortgage insurance premiums treated as interest
In general— Subsection (h)(3)(E)(iv)(I) of section 163 of the Internal Revenue Code of 1986 is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
Effective date— The amendment made by this section shall apply to amounts paid or accrued after December 31, 2016.