mortgage credit certificate

(1) Mortgage credit certificate The term “mortgage credit certificate” means any certificate which— (A) is issued under a qualified mortgage credit certificate program by the State or political subdivision having the authority to issue a qualified mortgage bond to provide financing on the principal residence of the taxpayer, (B) is issued to the taxpayer in connection with the acquisition, qualified rehabilitation, or qualified home improvement of the taxpayer’s principal residence, (C) specifies— (i) the certificate credit rate, and (ii) the certified indebtedness amount, and (D) is in such form as the Secretary may prescribe.

Source

26 USC § 25(c)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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