us/statute/26/25/c/1/A

(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

(C)(i)#

the certificate credit rate, and

(C)(ii)#

the certified indebtedness amount, and

(D)#

is in such form as the Secretary may prescribe.

Mortgage credit certificate

(A)#

(B)#

(C)#

(C)(i)#

(C)(ii)#

(D)#

Mortgage credit certificate

(A)#

(B)#

(C)#

(C)(i)#

(C)(ii)#

(D)#