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Referenced Laws
Section 163(h)(3)(E)
Section 1
1. Short title This Act may be cited as the Mortgage Insurance Tax Deduction Act of 2025.
Section 2
2. Deduction for mortgage insurance premiums made permanent Section 163(h)(3)(E) of the Internal Revenue Code of 1986 is amended by striking clause (iv). The amendment made by this section shall apply to amounts paid or accrued after December 31, 2024.