| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Options to Reform the Deduction for Home Mortgage Interest | |
| Daniel Baneman; Hang Nguyen; Jeffrey Rohaly; Eric Toder | |
| 发表日期 | 2011-08-16 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 概述 | Currently, taxpayers can deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. In addition, taxpayers can deduct interest on up to $100,000 in home equity loans or other loans secured by their properties regardless of the loans purpose. We consider a proposal that would limit the amount of deductible interest to the amount |
| 摘要 | Currently, taxpayers can deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. In addition, taxpayers can deduct interest on up to $100,000 in home equity loans or other loans secured by their properties regardless of the loans purpose. We consider a proposal that would limit the amount of deductible interest to the amount incurred on the first $500,000 of debt on a primary residence only, and would replace the itemized deduction with a nonrefundable tax credit equal to 15 percent of eligible home mortgage interest.
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| 主题 | Economic Growth and Productivity ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/options-reform-deduction-home-mortgage-interest-0 |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/477427 |
| 推荐引用方式 GB/T 7714 | Daniel Baneman,Hang Nguyen,Jeffrey Rohaly,et al. Options to Reform the Deduction for Home Mortgage Interest. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 412496-Options-to-Re（460KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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