WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 61

26 U.S.C. 6050H: Returns relating to mortgage interest received in trade or business from individuals

Created in 1984 by Public Law 98-369. Changed by 7 later laws. No bill we track in this Congress changes it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2018

    • Pub. L. 115–141 substituted "Department of Veterans Affairs" for "Veterans Administration" and "Rural Housing Service" for "Rural Housing Administration". (Consolidated Appropriations Act, 2018) Law text · (h)

    2015

    • Pub. L. 114–41, §2003(a), added subpars. (D) to (F) and redesignated former subpar. (D) as (G). (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (b)
    • Pub. L. 114–41, §2003(b), substituted "subparagraphs (C), (D), (E), and (F) of subsection (b)(2)" for "subsection (b)(2)(C)". (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (d)

    2006

    • Pub. L. 109–432 added subsec. (h). (Tax Relief and Health Care Act of 2006) Law text · (h)

    1996

    • Pub. L. 104–188 made technical amendment to directory language of Pub. L. 101–239, §7646(b)(1). See 1989 Amendment note below. (Small Business Job Protection Act of 1996) Law text · (b)
    • Pub. L. 104–168 substituted "name, address, and phone number of the information contact" for "name and address". (Taxpayer Bill of Rights 2) Law text · (d)

    1989

    • Pub. L. 101–239, §7646(b)(1), as amended by Pub. L. 104–188, inserted "(other than points)" after "such interest". · (b)
    • Pub. L. 102–239, §7646(a), added subpar. (C) and redesignated former subpar. (C) as (D). · (b), (D)
    • Pub. L. 102–239, §7646(b)(2), inserted "(other than points)" after "subsection (a)(2)" and "(and the information required under subsection (b)(2)(C))" after "to be furnished". · (d)

    1986

    • Pub. L. 99–514, §1501(c)(11), in amending subsec. (d) generally, substituted "information is required" for "information is furnished" in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to … · (d)
    • Pub. L. 99–514, §1811(a)(1), added subsec. (g). · (g)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.