| average regional price of housing. If in place today, that range would spread from $227,000 to $412,000. Mortgages for second homes and interest paid on home equity loans would not be eligible for the credit. Taxpayers who currently own commercial refinancing would have five years before they had to use the new credit. During that period of transition, a taxpayer could commercial refinancing take a deduction but the size of the mortgage eligible for a tax break would gradually fall. At the end of five years, everyone would be using the proposed credit. Connie Mack, a former Florida senator and chairman of the tax panel, commercial refinancing less than 5 percent of mortgages in the nation exceed the proposed cap. ``It is a fair plan. It shares the benefits,'' he said. For homeowners with a small mortgage who don't itemize their deductions, commercial refinancing credit means a new tax benefit defraying the cost of housing. Still, at more than 6% per year, those prices have escalated more than double the rate of inflation over that period. There is no question that the lack of new-home building in many parts of the country has contributed to rapid run-ups commercial refinancing prices for existing homes; it's no coincidence that some of the cities that make it | consolidate dept mortgage payment chart **
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