< Back to H.R. 3999 (112th Congress, 2011–2013)

Text of To amend the Internal Revenue Code of 1986 to extend the deduction for mortgage insurance.

This bill was introduced on February 9, 2012, in a previous session of Congress, but was not enacted. The text of the bill below is as of Feb 9, 2012 (Introduced).

Source: GPO

I

112th CONGRESS

2d Session

H. R. 3999

IN THE HOUSE OF REPRESENTATIVES

February 9, 2012

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to extend the deduction for mortgage insurance.

1.

Mortgage insurance

(a)

In general

Subclause (I) of section 163(h)(3)(E)(iv) of the Internal Revenue Code of 1986 is amended by striking December 31, 2011 and inserting December 31, 2013.

(b)

Effective date

The amendment made by this section shall apply to amounts paid or accrued after December 31, 2011.