Us Congress 2025-2026 Regular Session

Us Congress House Bill HB918 Compare Versions

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11 I
22 119THCONGRESS
33 1
44 STSESSION H. R. 918
55 To amend the Internal Revenue Code of 1986 to make permanent the
66 deduction for mortgage insurance premiums.
77 IN THE HOUSE OF REPRESENTATIVES
88 FEBRUARY4, 2025
99 Ms. B
1010 ROWNLEYintroduced the following bill; which was referred to the
1111 Committee on Ways and Means
1212 A BILL
1313 To amend the Internal Revenue Code of 1986 to make
1414 permanent the deduction for mortgage insurance premiums.
1515 Be it enacted by the Senate and House of Representa-1
1616 tives of the United States of America in Congress assembled, 2
1717 SECTION 1. SHORT TITLE. 3
1818 This Act may be cited as the ‘‘Mortgage Insurance 4
1919 Tax Deduction Act of 2025’’. 5
2020 SEC. 2. DEDUCTION FOR MORTGAGE INSURANCE PRE-6
2121 MIUMS MADE PERMANENT. 7
2222 (a) I
2323 NGENERAL.—Section 163(h)(3)(E) of the Inter-8
2424 nal Revenue Code of 1986 is amended by striking clause 9
2525 (iv). 10
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2828 •HR 918 IH
2929 (b) EFFECTIVEDATE.—The amendment made by 1
3030 this section shall apply to amounts paid or accrued after 2
3131 December 31, 2024. 3
3232 Æ
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