To amend the Internal Revenue Code of 1986 to extend for two years the credit for mortgage insurance premiums treated as interest.

H.R. 6388 · 114th Congress · Nov 18, 2016 · Lineage

A BILL

Section 1 Extension of credit for mortgage insurance premiums treated as interest

(a)

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, 2018”.

(b)

Effective date— The amendment made by this section shall apply to amounts paid or accrued after December 31, 2016.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for mortgage insurance premiums treated as interest.

Section 1 Extension of credit for mortgage insurance premiums treated as interest

Cite this provision

Incoming references