Finance

A Texas homebuyer uses a mortgage credit certificate (MCC) from TDHCA. The MCC allows the buyer to claim a federal tax credit equal to 20% of the mortgage interest paid annually. If the buyer pays $12,000 in annual mortgage interest, the tax credit is:

A$12,000
B$2,400✓ Correct
C$9,600
D$6,000

Explanation

MCC tax credit = $12,000 × 20% = $2,400. This is a dollar-for-dollar reduction in the buyer's federal income tax liability (not just a deduction). The remaining 80% of interest ($9,600) may still be deductible if the buyer itemizes. MCCs are available through TDHCA for eligible first-time Texas homebuyers.

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