I
119THCONGRESS
1
STSESSION H. R. 918
To amend the Internal Revenue Code of 1986 to make permanent the
deduction for mortgage insurance premiums.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY4, 2025
Ms. B
ROWNLEYintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make
permanent the deduction for mortgage insurance premiums.
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 ‘‘Mortgage Insurance 4
Tax Deduction Act of 2025’’. 5
SEC. 2. DEDUCTION FOR MORTGAGE INSURANCE PRE-6
MIUMS MADE PERMANENT. 7
(a) I
NGENERAL.—Section 163(h)(3)(E) of the Inter-8
nal Revenue Code of 1986 is amended by striking clause 9
(iv). 10
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•HR 918 IH
(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to amounts paid or accrued after 2
December 31, 2024. 3
Æ
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