I
119THCONGRESS
1
STSESSION H. R. 2760
To amend the Internal Revenue Code of 1986 to increase the income cap
for and make permanent the mortgage insurance premium deduction.
IN THE HOUSE OF REPRESENTATIVES
APRIL9, 2025
Mr. B
UCHANAN(for himself, Mr. PANETTA, Mr. CAREY, Mr. FITZGERALD,
Mr. S
TEIL, Ms. DELBENE, Ms. MOOREof Wisconsin, Mr. SCHNEIDER,
Mr. S
HERMAN, Ms. MCBRIDE, and Ms. SA´NCHEZ) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the income cap for and make permanent the mortgage
insurance premium deduction.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Middle Class Mortgage 4
Insurance Premium Act of 2025’’. 5
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•HR 2760 IH
SEC. 2. INCREASING THE INCOME CAP FOR AND MAKING 1
PERMANENT THE MORTGAGE INSURANCE 2
PREMIUM DEDUCTION. 3
(a) I
NGENERAL.—(1) Section 163(h)(3)(E) of the 4
Internal Revenue Code of 1986 is amended— 5
(1) in clause (ii), by striking ‘‘$100,000 6
($50,000’’ and inserting ‘‘$200,000 ($100,000’’, and 7
(2) by striking clause (iv). 8
(b) E
FFECTIVEDATE.—The amendments made by 9
this Act shall apply to taxable years beginning after De-10
cember 31, 2025. 11
Æ
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