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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 11043

Sec. 11043. Suspension of deduction for home equity interest

43 words·~1 min read·/bill/115/hr/1/eas/section-11043

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Section 163(h)(3)(A)(ii) is amended by inserting in the case of taxable years beginning before January 1, 2018, or after December 31, 2025, before home equity indebtedness . The amendment made by this section shall apply to taxable years ending after December 31, 2017.
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