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US S122

US S122
Mortgage Debt Tax Relief Act


summary

Introduced
01/12/2017
In Committee
01/12/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Mortgage Debt Tax Relief Act This bill amends the Internal Revenue Code to extend through 2018 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.

AI Summary

This bill extends through 2018 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence. Specifically, it amends the Internal Revenue Code to strike the date of January 1, 2017 and replace it with January 1, 2019, effectively extending the exclusion for an additional two years. This provision allows homeowners who have had mortgage debt forgiven to avoid paying taxes on that forgiven amount.

Committee Categories

Budget and Finance

Sponsors (8)

Last Action

Read twice and referred to the Committee on Finance. (on 01/12/2017)

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