Pub. L. 116-94, div. Q, tit. I, subtit. A, sec. 102 (as amended)
TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST.
SEC. 102. TREATMENT OF MORTGAGE INSURANCE PREMIUMS AS QUALIFIED RESIDENCE INTEREST.
(a) [26 U.S.C. 163] In General.—Section 163(h)(3)(E)(iv)(I)is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(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, 2017.
- Cross-references to the US Code
- 26 U.S.C. 16326 U.S.C. 163 note