{
  "id": "R43449",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R43449",
  "active": true,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
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      "source": "EveryCRSReport.com",
      "id": 448285,
      "date": "2015-12-28",
      "retrieved": "2016-04-06T17:38:28.135652",
      "title": "Recently Expired Housing Related Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "SUPRESS SUMMARY\nOn December 18, 2015, a set of temporary tax provisions that are regularly extended and that are commonly known as \u201ctax extenders\u201d was retroactively extended by Division Q of P.L. 114-113\u2014the Protecting Americans from Tax Hikes Act (or \u201cPATH\u201d Act). Some of the extensions are permanent; others are temporary. This report briefly summarizes and discusses the economic impact of the four housing related tax provisions included in P.L. 114-113. These provisions include (1) the tax exclusion for canceled mortgage debt; (2) the deduction for qualified mortgage insurance premiums; (3) the so-called 4% and 9% low-income housing tax credit (LIHTC) floors; and (4) the exclusion of military housing allowances for purposes of the LIHTC program. \nH.R. 2029",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821242/",
      "id": "R43449_2014Dec09",
      "date": "2014-12-09",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Recently Expired Housing Related Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}