[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 109 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 109

   To amend the Internal Revenue Code of 1986 to make permanent the 
               deduction for mortgage insurance premiums.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2017

  Ms. Brownley of California 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 make permanent the 
               deduction for mortgage insurance premiums.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mortgage Insurance Tax Deduction Act 
of 2017''.

SEC. 2. DEDUCTION FOR MORTGAGE INSURANCE PREMIUMS MADE PERMANENT.

    (a) In General.--Section 163(h)(3)(E) 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, 2016.
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