Sec. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST

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## SEC. 204 EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST ###

(a)In General Subclause

(I)of section 163(h)(3)(E)(iv) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Technical Amendments Clause

(i)of section 163(h)(4)(E) is amended— ####

(1)by striking “Veterans Administration” and inserting “Department of Veterans Affairs”, and ####

(2)by striking “Rural Housing Administration” and inserting “Rural Housing Service”. ###

(c)Effective Date **[**[26 U.S.C. 163 note](/us/usc/t26/s163)**]** The amendments made by this section shall apply to amounts paid or accrued after December 31, 2011.

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U.S. Code

Interest
§ 163

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Sec. 204

EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST

U.S.C.§ 163

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