119-hr918

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Mortgage Insurance Tax Deduction Act of 2025

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Introduced:
Feb 4, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
1
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.

Summaries (1)

Introduced in House - Feb 4, 2025 00
<p><strong>Mortgage Insurance Tax Deduction Act of 2025</strong></p><p>This bill reinstates and makes permanent the itemized tax deduction for mortgage insurance premiums.</p><p>Under current law, only premiums paid before 2022 (and after 2006) for qualified mortgage insurance (mortgage insurance provided by Department of Veterans Affairs, the Federal Housing Administration, the Rural Housing Service, and certain private mortgage insurers) in connection with obtaining a mortgage may be deducted as an itemized tax deduction. (Some limitations apply.).</p>

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: 1,279 characters Version: Introduced in House Version Date: Feb 4, 2025 Last Updated: Nov 16, 2025 6:15 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 918 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 918

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

_______________________________________________________________________

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
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.

This Act may be cited as the ``Mortgage Insurance Tax Deduction Act
of 2025''.
SEC. 2.

(a) In General.--
Section 163 (h) (3) (E) of the Internal Revenue Code of 1986 is amended by striking clause (iv) .

(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, 2024.
<all>