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  • Mila Yazykova

Certain individual tax provisions extended

Deduction for above-the-line qualified tuition and related expenses, Tuition and Fees Deduction, Deduction for mortgage insurance premiums treated as qualified residence interest, Deduction for unreimbursed medical and dental expenses as the floor was lowered to 7.5% of adjusted gross income, Credit for non-business energy property , Residential Energy Credits, Income exclusion for canceled debt for qualified principal residence indebtedness where the taxpayer defaulted on a mortgage that they took out to buy, build or substantially improve their main home, Reduction of Tax Attributes Due to Discharge of Indebtedness.

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