Pub. L. 112-240, tit. II, sec. 204 (as amended)
EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.
SEC. 204. 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, 2011” and inserting “December 31, 2013”.
(b) Technical Amendments.—Clause (i) of section 163(h)(4)(E) is amended—
(1) by striking “Veterans Administration” and inserting “Department of Veterans Affairs”, and
(2) by striking “Rural Housing Administration” and inserting “Rural Housing Service”.
(c) [26 U.S.C. 163 note] Effective Date.—The amendments made by this section shall apply to amounts paid or accrued after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 163 note