113 HR 4845 IH: To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums. U.S. House of Representatives 2014-06-11 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 4845 IN THE HOUSE OF REPRESENTATIVES June 11, 2014 Mr. Nunes (for himself and Mr. Crowley) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums.

1.

Permanent deduction for mortgage insurance premiums

(a)

In general

Subparagraph (E) of section 163(h)(3) of the Internal Revenue Code of 1986 is amended by striking clause (iv). (b)

Effective date

The amendment made by this section shall apply to amounts paid or accrued after December 31, 2013, and to amounts properly allocable to periods after such date.