I 112th CONGRESS 2d Session H. R. 3999 IN THE HOUSE OF REPRESENTATIVES February 9, 2012 Mr. Barrow 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 extend the deduction for mortgage insurance.

1.

Mortgage insurance

(a)

In general

Subclause (I) of section 163(h)(3)(E)(iv) of the Internal Revenue Code of 1986 is amended by striking December 31, 2011 and inserting December 31, 2013. (b)

Effective date

The amendment made by this section shall apply to amounts paid or accrued after December 31, 2011.