“住房抵押贷款利息税前扣除”是当前我国个人所得税改革中颇受关注的话题之一,本文以实施该制度已达100余年的美国为例,分析了其联邦所得税法中住房抵押贷款利息税前扣除制度的发展现状、政策目标以及主要的改革提议。文章认为,美国相关税法实践反映出来的问题,主要包括财政成本高、受益结构不公平、对纳税人的不当激励、制度僵化等方面,作为前车之鉴,值得中国的立法机关对照本国现实情况认真研究,以资借鉴。 “Mortgage interest deduction before tax ” is one of the most concerned topics in the current reform of personal income tax in our country. Taking the United States, which has been in operation for more than 100 years, as an example, this paper analyzes the impact of the mortgage loan in the federal income tax law The status quo of interest tax deduction system, policy objectives and major reform proposals. The article holds that the problems reflected by the relevant tax law practice in the United States include the high cost of finance, unfair benefiting structure, undue incentives to taxpayers and rigid system. As a forerunner, it is worth noting that the Chinese legislature should study carefully according to the reality of our country, To draw lessons.