Changes the tax rule for deducting mortgage insurance premiums by amending the Internal Revenue Code’s rule in 26 U.S.C. 163(h)(3)(E). It updates language in one clause (including a reference to $50,000 in the draft text), removes another clause, and makes the changes effective for taxable years beginning after December 31, 2025. The exact dollar or income effects are unclear in the provided text because part of the amendment language is garbled.