Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 133 (as amended)
TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST.
SEC. 133. 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, 2020” and inserting “December 31, 2021”.
(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, 2020.
- Cross-references to the US Code
- 26 U.S.C. 163 note