Mortgage Insurance Tax Deduction Act of 2021
This bill makes permanent the tax deduction for mortgage insurance premiums.
To amend the Internal Revenue Code of 1986 to make permanent the 
               deduction for mortgage insurance premiums.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mortgage Insurance Tax Deduction Act 
of 2021''.

SEC. 2. DEDUCTION FOR MORTGAGE INSURANCE PREMIUMS MADE PERMANENT.

    (a) In General.--Section 163(h)(3)(E) of the Internal Revenue Code 
of 1986 is amended by striking clause (iv).
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or accrued after December 31, 2020.
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Mortgage Insurance Tax Deduction Act of 2021
To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums.
Mortgage Insurance Tax Deduction Act of 2021
Rep. Brownley, Julia