Pub. L. 116-94, div. Q, tit. I, subtit. A, sec. 102

TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST.

EnactedYear: 2019Length: 44 wordsOfficial source
SEC. 102. TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST.(a) In General.—Section 163(h)(3)(E)(iv)(I) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.(b) Effective Date.—The amendment made by this section shall apply to amounts paid or accrued after December 31, 2017.
Pub. L. 116-94, div. Q, tit. I, subtit. A, sec. 102: TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST. | Justis AI