Bill

Bill > S1938


US S1938

US S1938
Middle Class Mortgage Insurance Premium Act of 2023


summary

Introduced
06/13/2023
In Committee
06/13/2023
Crossed Over
Passed
Dead
01/03/2025

Introduced Session

118th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to increase the income cap with respect to the mortgage insurance premium deduction, and to make such deduction permanent.

AI Summary

This bill amends the Internal Revenue Code of 1986 to increase the income cap for the mortgage insurance premium deduction from $100,000 ($50,000 for married filing separately) to $200,000 ($100,000 for married filing separately). Additionally, it makes the mortgage insurance premium deduction permanent, as the previous law had a provision that would have caused the deduction to expire. These changes are intended to provide tax relief to middle-class homeowners who pay mortgage insurance premiums, which can be a significant expense for those who do not have a large down payment when purchasing a home.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Read twice and referred to the Committee on Finance. (on 06/13/2023)

Bill Topics

Community Development and Housing Issues
  • ‐ Housing and Real Estate Finance
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://www.congress.gov/bill/118th-congress/senate-bill/1938/all-info 06/14/2023
BillText https://www.congress.gov/118/bills/s1938/BILLS-118s1938is.pdf 07/08/2023
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