Section 1. Short title
This Act may be cited as the Middle Class Mortgage Insurance Premium Act of 2025.
(a) In general
(1) Section 163(h)(3)(E) of the Internal Revenue Code of 1986 is amended—
(1) in clause (ii), by striking $100,000 ($50,000 and inserting $200,000 ($100,000, and
(2) by striking clause (iv).
(b) Effective date
The amendments made by this Act shall apply to taxable years beginning after December 31, 2025.