119-hr917

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Mortgage Debt Tax Forgiveness Act of 2025

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Introduced:
Feb 4, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Feb 4, 2025
Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Feb 4, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Feb 4, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Feb 4, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Feb 4, 2025

Full Bill Text

Length: 1,469 characters Version: Introduced in House Version Date: Feb 4, 2025 Last Updated: Nov 15, 2025 6:24 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 917 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 917

To amend the Internal Revenue Code of 1986 to make permanent the
exclusion from gross income of discharge of qualified principal
residence indebtedness.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 4, 2025

Ms. Brownley 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
exclusion from gross income of discharge of qualified principal
residence indebtedness.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Mortgage Debt Tax Forgiveness Act of
2025''.
SEC. 2.
OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.

(a) In General.--
Section 108 (a) (1) (E) of the Internal Revenue Code of 1986 is amended by striking ``which is discharged'' and all that follows and inserting a period.

(a)

(1)
(E) of the Internal Revenue Code
of 1986 is amended by striking ``which is discharged'' and all that
follows and inserting a period.

(b) Effective Date.--The amendment made by this section shall apply
to indebtedness discharged after December 31, 2025.
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