[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1644 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1644

  To permanently extend the private mortgage insurance tax deduction.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 23, 2015

Mr. Crapo (for himself and Ms. Stabenow) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To permanently extend the private mortgage insurance tax deduction.

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

SECTION 1. PERMANENT EXTENSION OF 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, 2014, and to amounts 
properly allocable to periods after such date.
                                 <all>