12/15/2017，超过75万的利息部分不能抵税，75万以下的利息还是可以抵税的。

一般是看closingdate，但是有binding contract exception

 

(IV) BINDING CONTRACT EX- 13 CEPTION.—In the case of a taxpayer 14 who enters into a written binding con- 15 tract before December 15, 2017, to 16 close on the purchase of a principal 17 residence before January 1, 2018, and 18 who purchases such residence before 19 April 1, 2018, subclause (III) shall be 20 applied by substituting ‘April 1, 2018’ 21 for ‘December 15, 2017’. 

所有跟帖： 

• 这remaining balance每月都变，降到75万以下利息都能deduct，是吗？ -slow_quick- ♂ (76 bytes) () 01/30/2018 postreply 12:08:34

• no, the original loan amount. -柠檬椰子汁- ♂ (148 bytes) () 01/30/2018 postreply 13:39:38