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HR 1823 114th Congress House

Ending Taxpayer Subsidies for Yachts Act

Official title: To amend the Internal Revenue Code of 1986 to allow the mortgage interest deduction with respect to boats only if the boat is used as the principal residence of the taxpayer.

Introduced: April 15, 2015 Introduced by: Quigley, Mike Democratic · Illinois See on congress.gov
Taxation Housing finance and home ownershipIncome tax deductionsMarine and inland water transportation
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 2015
Referred to the House Committee on Ways and Means.
Apr 15, 2015
Introduced in House
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 Latest action April 15, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Ending Taxpayer Subsidies for Yachts Act

Amends the Internal Revenue Code to deny a tax deduction for interest paid on a mortgage for a second residence of a taxpayer if that residence is a boat.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Aguilar, Pete
California · Apr 15, 2015
 D
Ruiz, Raul
California · Apr 15, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1823: Ending Taxpayer Subsidies for Yachts Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1823/
MLA
"H.R. 1823: Ending Taxpayer Subsidies for Yachts Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1823/.
Bluebook (legal)
H.R. 1823, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1823/.
Markdown link
[H.R. 1823: Ending Taxpayer Subsidies for Yachts Act](https://openamerica.io/bill/114-HR-1823/)
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