Sec. 152. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST

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## SEC. 152 EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST ###

(a)In general **[**[26 U.S.C. 163](/us/usc/t26/s163)**]** Subclause

(I)of section 163(h)(3)(E)(iv) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###

(b)Effective Date **[**[26 U.S.C. 163 note](/us/usc/t26/s163)**]** The amendment made by this section shall apply to amounts paid or accrued after December 31, 2014.

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U.S. Code

Interest
§ 163

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Sec. 152

EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST

U.S.C.§ 163

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