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I
118TH CONGRESS
1ST SESSION H. R. 3891
To amend the Internal Revenue Code of 1986 to make permanent the
deduction for mortgage insurance premiums.
IN THE HOUSE OF REPRESENTATIVES
JUNE 7, 2023
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Mortgage Insurance
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Tax Deduction Act of 2023’’.
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SEC. 2. DEDUCTION FOR MORTGAGE INSURANCE PRE-
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MIUMS MADE PERMANENT.
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(a) IN GENERAL.—Section 163(h)(3)(E) of the Inter-
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nal Revenue Code of 1986 is amended by striking clause
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(iv).
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•HR 3891 IH
(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to amounts paid or accrued after
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December 31, 2022.
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