Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 1, sec. 152 (as amended)
EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.
SEC. 152. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.
(a) [26 U.S.C. 163] In general.—Subclause (I) of section 163(h)(3)(E)(iv) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(b) [26 U.S.C. 163 note] Effective Date.—The amendment made by this section shall apply to amounts paid or accrued after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 16326 U.S.C. 163 note