G2TT
来源类型Research Report
规范类型报告
Options to Reform the Deduction for Home Mortgage Interest
Chenxi Lu; Joseph Rosenberg; Eric Toder
发表日期2015-12-08
出版年2015
语种英语
概述Taxpayers can currently deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. They can also deduct interest on up to $100,000 in home equity loans or other loans secured by their properties, regardless of the purpose of loans. This brief considers three proposals for restructuring the mortgage interest deduction: replacing
摘要
Taxpayers can currently deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. They can also deduct interest on up to $100,000 in home equity loans or other loans secured by their properties, regardless of the purpose of loans. This brief considers three proposals for restructuring the mortgage interest deduction: replacing the deduction with a 15 percent non-refundable interest credit, reducing the ceiling on debt eligible for an interest subsidy to $500,000, and combining the substitution of the credit for the deduction with the reduced limit on the interest subsidy.
主题Taxes and Budget ; Economic Growth and Productivity ; Housing and Housing Finance
URLhttps://www.urban.org/research/publication/options-reform-deduction-home-mortgage-interest-1
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/479111
推荐引用方式
GB/T 7714
Chenxi Lu,Joseph Rosenberg,Eric Toder. Options to Reform the Deduction for Home Mortgage Interest. 2015.
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