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H.R. 284: Mortgage Insurance Tax Deduction Act of 2019

The text of the bill below is as of Jan 8, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 284

IN THE HOUSE OF REPRESENTATIVES

January 8, 2019

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 make permanent the deduction for mortgage insurance premiums.

1.

Short title

This Act may be cited as the Mortgage Insurance Tax Deduction Act of 2019.

2.

Deduction for mortgage insurance premiums made permanent

(a)

In general

Section 163(h)(3)(E) of the Internal Revenue Code of 1986 is amended by striking clause (iv).

(b)

Effective date

The amendment made by this section shall apply to amounts paid or accrued after December 31, 2017.