(1) mortgage cancellation relief is extended for another year. Households who have mortgage forgiveness by a lender in 2013 will not have to pay tax on the amount forgiven. (2) mortgage insurance premiums remain deductible. Tax filers making less thatn $110,000 who pay mortgage insurance or PMI can deduct the cost of their premiums in their 2012 & 2013 returns. (3) 15 year straight-line cost recovery on leasehold improvements is extended. For qualified leasehold improvements on commercial properties thru 2013 & includes 2012. (4) energy efficiency tax credit, up to $500, for home owners who make energy efficiency improvements to an exisiting home for 2012 & 2013. CAPITAL GAINS RATE STAYS AT 15% FOR A TOP INDIVIDUAL RATE OF $400,000. Also the 1st $5,000,000in individual estates & $10 million for family estates are now exempted from the estate tax.