In general
Except as provided in subparagraph (B), a mortgage credit certificate shall be treated as in effect with respect to interest attributable to the period—
(i)#
beginning on the date such certificate is issued, and
(ii)#
ending on the earlier of the date on which—
(I) the certificate is revoked by the issuing authority, or
(II) the residence to which such certificate relates ceases to be the principal residence of the individual to whom the certificate relates.
(ii)(I)#
the certificate is revoked by the issuing authority, or
(ii)(II)#
the residence to which such certificate relates ceases to be the principal residence of the individual to whom the certificate relates.