USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates
USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates.
Verbatim regulatory text
Verbatim provisions from USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates — each quote is a verified substring of the regulator-published source snapshot, not retyped. Quoted for reference; this is not legal advice. The operational layer (P&P updates, prompts) lives in the regulation update kits.
USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates
11.4 MORTGAGE CREDIT CERTIFICATES Authorized State or local housing finance agencies may issue a mortgage credit certificate (MCC) that provides a federal income tax credit to a qualified first-time homebuyer and/or low- or moderate-income homebuyer. Refer to Chapter 9 for MCC guidance and GUS data entry information.