qualified mortgage insurance
Defined in 1 place of the United States Code.
The term “qualified mortgage insurance” means—
(i) mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and
(ii) private mortgage insurance (as defined by section 2 of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as in effect on the date of the enactment of this subparagraph).
Source
- 2012–present26 U.S.C. § 163Internal Revenue Code · Interest · under this chapter
The term “qualified mortgage insurance” means—
(i) mortgage insurance provided by the Veterans Administration, the Federal Housing Administration, or the Rural Housing Administration, and
(ii) private mortgage insurance (as defined by section 2 of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as in effect on the date of the enactment of this subparagraph).
Source
- 2006–201226 U.S.C. § 163Internal Revenue Code · Interest · under this chapter