Table Of Contents (57 Page Downloadable Publication) INTRODUCTION ............................................................. 1 I. TAX INCENTIVES FOR HOMEOWNERSHIP............................................................ 2 A. Home Mortgage Interest Deduction ................................ 2 B. Deduction for Real Property Taxes............................... 5 C. Exclusion of Gain from Sale of a Principal Residence ......... 7 D. Tax Exempt Bonds for Owner-Occupied Housing.......................................................................... 8 E. Other Incentives......................................................... 12 United States Senate Committee On Finance: Present Law And Background Relating To Tax Incentives On Real Estate