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Tax Aspects of Refinancing Your Home Mortgage Given all the turmoil in the residential lending market of late, it may be worth-while or even necessary to refinance your mortgage.   New Tax Legislation Includes Congress recently passed several tax bills, most notably the Tax Increase Prevention Act of 2007 (Tax Increase Prevention Act), which contained the so-called "AMT patch."   Business Benefits of the Stimulus Act As you have probably heard, the recently enacted Economic Stimulus Act of 2008 (Stimulus Act) provided tax rebates for millions of individuals.