Extension of limitation on deduction for qualified residence interest
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers
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(a) In general Section 163(h)(3)(F) is amended— (1) in clause (i), by striking, and before January 1, 2026, (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.
(a) In general Section 163(h)(3)(F) is amended— (1) in clause (i), by striking, and before January 1, 2026, (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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