USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates

usda-hb-3555-11-4

USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage Credit Certificates. Current text: Chapter 11 as revised 11-25-25 by USDA Procedure Notice 651, verbatim from the chapter PDF on rd.usda.gov.

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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 HB-1-3555, Chapter 11 (Ratio Analysis), § 11.4 — Mortgage Credit Certificates

Effective 2025-11-25 · USDA chapter revision · Procedure Notice 651

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.

Source: USDA HB-1-3555, Chapter 11 (Ratio Analysis), § 11.4 — Mortgage Credit Certificates · source URL · snapshot cac1a8312ee14429

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