A bill becomes law if signed by the President or if not signed within 10 days and Congress is in session. If Congress adjourns before the 10 days and the President has not signed the bill then it does not become law (Pocket Veto.)
Amounts paid. or reasonably expected to be paid during estate administration are deductible on Form 706; or, executor can elect to. claim some administration expenses on Form 1041 when paid. On Form 1041, expense is subject to 2% adjusted gross.
Mortgage interest and property taxes are deductible expenses if you qualify for home office deductions. But with a home office you convert part of those expenses from personal itemized deductions to business write-offs. Because business expenses reduce self-employment income, they can also trim what you owe in Social Security taxes.