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H.R. 4134 (108th): Home Mortgage Tax Simplification Act of 2004


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/2/2004--Introduced. Home Mortgage Tax Simplification Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction in the current taxable year of points paid for the refinancing of a principal residence to the extent that the resulting indebtedness does not exceed the sum of: (1) the amount of debt refinanced; plus (2) the lesser of $10,000 or the points paid.