Tax Reform on Homeownership

32 Pages Posted: 30 Apr 2018 Last revised: 19 Dec 2018

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Date Written: 2018

Abstract

The 2017 tax reform, by curtailing the deductions for mortgage interest and state and local taxes, frustrates the American public policy of encouraging homeownership. Yet, there are many reasons that public policy has encouraged homeownership for decades. Most importantly, homeownership is an important savings tool for Americans—and tax reform should be mindful of it.

Keywords: tax reform, SALT, mortgage, deduction, tax, tax law, housing, homeownership

Suggested Citation

Ryznar, Margaret, Tax Reform on Homeownership (2018). University of Miami Law Review, Vol. 73, No. 1, pp. 227-257, 2018. Available at SSRN: https://ssrn.com/abstract=3160485

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

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