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Cap Kentucky qualified residence interest at principal-residence interest from 2026 - #10003

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ky-principal-residence-mortgage-interest

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Cap Kentucky qualified residence interest at principal-residence interest from 2026#10003
MaxGhenis wants to merge 8 commits into
mainfrom
ky-principal-residence-mortgage-interest

Commits on Oct 7, 2026
- Add mortgage points and mortgage insurance premium inputs (federal)
  
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  claude
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  9b76c8b
- Test federal mortgage points and premium deductions
  
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  869c0bf
- Test vectorized mortgage input invariants
  
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  fe25c52
- Limit Kentucky qualified residence interest to the principal residence from 2026
  
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  a322b23
- Cite the qualified residence definitions at 163(h)(5)
  
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  ef03773
- Cap Kentucky qualified residence interest at principal-residence interest
  
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  cf2d1f2
- Qualify the Kentucky cap's equality claim and restore a fallback case
  
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  c42e0e7
- Say the capped deduction, not the cap, matches the recomputation
  
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  f734479