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# Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70108-extension-and-modification-of-limitation-on-deduction-for-qualified-residence-interest/
- Published: 2025-07-17T16:50:05.000Z
- Updated: 2026-09-26T07:35:09.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-173, #discussionbridge-revision-c8064b90fde9f0fd1838a4ec1f4604db15ce71eb78dc02407001b18b64f82794, #discussionbridge-resource-5527de30-74f7-4ff5-99a6-154f816fce2f, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-1-providing-permanent-tax-relief, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(a) In general.—Section 163(h)(3)(F) is amended—

(1) in clause (i)—

(A) by striking “, and before January 1, 2026”,

(B) by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively,

(C) by striking “subclause (III)” in subclause (V), as so redesignated, and inserting “subclause (IV)”, and

(D) by inserting after subclause (II) the following new subclause:

“(III) MORTGAGE INSURANCE PREMIUMS TREATED AS INTEREST.—Clause (iv) of subparagraph (E) shall not apply.”,

(2) by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and

(3) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

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