Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest
Official source: Public Law 119-21, Section 70108 — 139 Stat. 163.
(a) In General.—
Section 163(h)(3)(F) is amended—
(1) in clause (i)—
(A) by striking “
, and before January 1, 2026
”,
(B) by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively,
(C) by striking “
subclause (III)
” in subclause (V), as so redesignated, and inserting “
subclause (IV)
”, and
(D) by inserting after subclause (II) the following new subclause:
“(III) Mortgage insurance premiums treated as interest.—
Clause (iv) of subparagraph (E) shall not apply.”
,
(2) by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and
(3) by striking “
2018 Through 2025
” in the heading and inserting “
Beginning After 2017
”.
(b) Effective Date.—
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.