Mortgage Credit Certificate (MCC) Program

Mortgage Credit Certificate (MCC) Program是面向Hawaii购房者的抵押贷款抵税证书，由Hawaii Housing Finance & Development Corporation (HHFDC)管理。 The Mortgage Credit Certificate (MCC) Program provides eligible first-time homebuyers a non-refundable federal income tax credit equal to 20% of the annual mortgage interest paid, with the remaining 80% still deductible as an itemized deduction. The credit is a dollar-for-dollar reduction of federal tax liability and lasts the life of the loan as long as the home remains the principal residence; unused credit can be carried forward up to three years. 20% of annual mortgage interest as a direct federal tax credit. Remaining 80% still deductible. Increases mortgage qualifying income. Effective payment reduction. Credit lasts life of loan. Unused credit carries forward up to 3 years. 资金来自Federal mortgage credit certificate authority (converted from private-activity bond volume cap); MCC allocation calculated as 20% of indebtedness.

Mortgage Credit Certificate (MCC) Program是税收抵免而非贷款，因此无需偿还。 触发还款的情形：Credit is automatically revoked if the home ceases to be the holder's principal residence; certificate must be returned on sale. 免除和还款条款由项目设定，并可能变化——申请前请在项目官方网页上确认。

Mortgage Credit Certificate (MCC) Program面向首次购房者和将房屋作为主要住所自住的购房者。 此处的“首次”有例外情况：May not have had an ownership interest in a principal residence in the prior 3 years; this requirement does not apply to homes in targeted areas. 关于信用，该项目说明：Set by the participating mortgage lender; not established by the MCC program. MCC cannot be combined with Hula Mae / qualified mortgage bond loans. Buyer files a revised W-4 to capture the benefit through reduced withholding. STATUS CAVEAT: the program brochure and the on-site 'funds available' counter were last updated in 2024 (uncommitted funds $670,211 / estimated available $379,811 as of 4/15/2024); the HHFDC homebuyer page still lists MCC as a current program with an active participating-lender list, but applicants should confirm current MCC funding availability with a participating lender before relying on it.

Mortgage Credit Certificate (MCC) Program将家庭收入限制在$161,697。 该限制适用于家庭总收入，而不仅是借款人的收入。 地区收入中位数由HUD公布并每年更新，因此在依据某个数字之前，请查看该县的最新表格。

Mortgage Credit Certificate (MCC) Program将房价上限设为$785,429。 符合条件的房屋类型包括Single Family、Condo和Townhouse。 新建房屋符合条件。

Mortgage Credit Certificate (MCC) Program服务于在Hawaii任何地方购房的购房者。 该项目针对特定区域：Targeted-area census tracts waive the first-time-homebuyer (3-year) requirement and carry higher income and purchase price limits; see a participating lender for the list.

Mortgage Credit Certificate (MCC) Program的申请通过Hawaii Housing Finance & Development Corporation (HHFDC)办理，该机构在其网站上公布现行条款和申请步骤。 资金通过MCC Conditional Commitment issued through a participating lender at mortgage application.预留。 Hey Prescott不是贷款机构，也不受理申请；本页介绍该项目，方便购房者向贷款机构或住房咨询师咨询。