source:
  type: guide
  id: usda-hb-3555-11.4
  authority: USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 —
    Mortgage Credit Certificates
  description: USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4
    — Mortgage Credit Certificates.
  coverage_tier: operative
obligations:
- id: usda-hb-3555-11.4-full
  canonical_id: usda-hb-3555-11.4-full
  section: USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4 — Mortgage
    Credit Certificates
  type: do
  tags:
  - regulator-direct
  - usda
  - usda-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: USDA SFH Guaranteed Loan Program Technical Handbook HB-1-3555 ¶11.4
      — Mortgage Credit Certificates
    source_class: usda-handbook
    source_url: https://www.rd.usda.gov/sites/default/files/hb-1-3555_consolidated.pdf
    snapshot_id: 0466acd1ea2d17a4
    fetched_at: '2026-05-25T14:10:13Z'
    content_hash: sha256:22ac6f998ff72578e318fca138ebe80fb18ae2fc701eb5936172f1842679a13a
    paragraph_quote: 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.
  judgment: false
