USDA HB-1-3555 11.4: MORTGAGE CREDIT CERTIFICATES

Document: USDA HB-1-3555, Single Family Housing Guaranteed Loan Program Technical Handbook
Version in Zeitro Strata: March 2, 2026
Where: page 198 of 551
Official text: USDA HB-1-3555, Single Family Housing Guaranteed Loan Program Technical Handbook on the USDA website

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Page 198

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.

Guideline text quoted as published by the agency. The latest published version governs. This is not an underwriting decision.