H.R. 2760

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to increase the income cap for and make permanent the mortgage insurance premium deduction.

IN THE HOUSE OF REPRESENTATIVES · April 9, 2025 · Sponsor: Mr. Buchanan · Committee: Committee on Ways and Means

Table of contents

• H.R. 2760
  • SEC. 1. Short title
  • SEC. 2. Increasing the income cap for and making permanent the mortgage insurance premium deduction

SEC. 1. Short title

• This Act may be cited as the Middle Class Mortgage Insurance Premium Act of 2025.

SEC. 2. Increasing the income cap for and making permanent the mortgage insurance premium deduction

• (a) In general
  • (1) of the Internal Revenue Code of 1986 is amended— Section 163(h)(3)(E)
    • in clause (ii), by striking striking00,000 ($50,000and inserting 00,000 (inserting00,000, and
    • by striking clause (iv).
• (b) Effective date
  • The amendments made by this Act shall apply to taxable years beginning after December 31, 2025.