Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest
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Section 163(h)(3)(F) is amended— in clause (i)— by striking , and before January 1, 2026 , by redesignating subclauses
(III)and
(IV)as subclauses
(IV)and (V), respectively, by striking subclause
(III)in subclause (V), as so redesignated, and inserting subclause
(IV), and by inserting after subclause
(II)the following new subclause: Clause
(iv)of subparagraph
(E)shall not apply. , by striking clause
(ii)and redesignating clauses
(iii)and
(iv)as clauses
(ii)and (iii), respectively, and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 The amendments made by this section shall apply to taxable years beginning after December 31, 2025.