T20-0202 - Replace the Home Mortgage Interest Deduction with an 8.3 Percent Non-refundable Tax Credit, by Expanded Cash Income Level, 2019
Distributional estimates in calendar year 2019 for a proposal to replace the current-law home mortgage interest deduction with an 8.3 percent non-refundable tax credit. To avoid the economic uncertainties associated with 2020, we use a baseline of current law at 2019 income levels, and assume that the provision was enacted in 2019.
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/t20-0202.png)