Library / Laws / 113th / hr / H.R. 4845 / Introduced in House
I
113th CONGRESS
2d Session
H. R. 4845
IN THE HOUSE OF REPRESENTATIVES
June 11, 2014
Mr. Nunes (for himself and Mr. Crowley) 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 make permanent the deduction for mortgage insurance
premiums.
1.
Permanent 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, 2013,
and to amounts properly allocable to periods after such date.