Refers to one of the special additional deductions for personal income tax. The special additional deduction of housing loan interest refers to one of the special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). From 20 19 1, taxpayers can enjoy their children's education and continuing education in addition to the basic deduction of 5,000 yuan and the special deduction of "three insurances and one gold". Chapter V of the Interim Measures for Special Additional Deduction of Individual Income Tax has made relevant provisions on special additional deduction of housing loan interest, which will be implemented as of 20 19 1.