[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6388 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6388

To amend the Internal Revenue Code of 1986 to extend for two years the 
      credit for mortgage insurance premiums treated as interest.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 2016

 Mr. Grayson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend for two years the 
      credit for mortgage insurance premiums treated as interest.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF CREDIT FOR MORTGAGE INSURANCE PREMIUMS TREATED 
              AS INTEREST.

    (a) In General.--Subsection (h)(3)(E)(iv)(I) of section 163 of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2016'' and inserting ``December 31, 2018''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or accrued after December 31, 2016.
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