(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.