H. R. 2276
IN THE HOUSE OF REPRESENTATIVES
March 29, 2021
Ms. Brownley introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums.
This Act may be cited as the
Mortgage Insurance Tax Deduction Act of 2021.
Deduction for mortgage insurance premiums made permanent
Section 163(h)(3)(E) of the Internal Revenue Code of 1986 is amended by striking clause (iv).
The amendment made by this section shall apply to amounts paid or accrued after December 31, 2020.