[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3891 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3891

   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

                              June 7, 2023

 Ms. Brownley 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 2023''.

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, 2022.
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