Code · BILL · 119th Congress · H.R. 1 (Reported in House) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 110008

Sec. 110008. Extension of limitation on deduction for qualified residence interest

63 words·~1 min read·/bill/119/hr/1/rh/section-110008

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 163(h)(3)(F) is amended— in clause (i), by striking , and before January 1, 2026 , 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.