Mortgage Credit Certificate (MCC) Program

Mortgage Credit Certificate (MCC) Program是面向Mississippi购房者的抵押贷款抵税证书，由Mississippi Home Corporation管理。 MHC's Mortgage Credit Certificate (MCC) Program, authorized under Section 25 of the Internal Revenue Code, entitles qualifying first-time homebuyers to a federal income tax credit equal to a fixed percentage of the mortgage interest paid each year on their principal residence. MHC began accepting MCC applications on March 21, 2024. Annual federal income tax credit calculated as a percentage of mortgage interest paid; dollar-for-dollar reduction of federal tax liability for the life of the original mortgage while the home remains the primary residence. 资金来自Authorized in lieu of qualified mortgage (private activity) bonds under IRC Section 25.

Mortgage Credit Certificate (MCC) Program是税收抵免而非贷款，因此无需偿还。 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：Three-year no-prior-ownership rule is waived if the residence is located in a designated Target Area. MCC cannot be issued in conjunction with the assumption, replacement, or refinancing of an existing mortgage (may replace construction/bridge financing of 24 months or less). Certificate holder must use the residence as principal residence within 60 days. A manufactured home qualifies only if it has at least 400 sq ft of living space, minimum width over 102 inches, and a fixed location. Reserved through a participating lender prior to closing.

Mortgage Credit Certificate (MCC) Program将房价上限设为$332,000。 预制房屋符合条件。

Mortgage Credit Certificate (MCC) Program服务于在Mississippi任何地方购房的购房者。 该项目针对特定区域：Target Areas are specified counties or portions of counties designated by the federal government; the first-time homebuyer requirement is waived in these areas.

Mortgage Credit Certificate (MCC) Program的申请通过Mississippi Home Corporation办理，该机构在其网站上公布现行条款和申请步骤。 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。