SEC. 104. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.(a) In General.—Subclause (I) of section 163(h)(3)(E)(iv) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.(b) Effective Date.—The amendment made by this section shall apply to amounts paid or accrued after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. A, sec. 104: EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST. | Justis AI