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Publication

SC mortgage tax credit (MCC)

South Carolina State Housing Finance and Development Authority
Issue Date
2021-07-09
Type
Keywords
Mortgage loans--South Carolina, Tax credits--South Carolina
Abstract
The SC Mortgage Tax Credit is a Mortgage Credit Certificate (“MCC”) program administered by the South Carolina State Housing Finance and Development Authority (SC Housing) that provides a federal income tax credit to qualified homebuyers of up to $2,000 per calendar year. It allows the homebuyer to reduce the amount of federal income taxes owed by allowing a federal income tax credit for interest paid on the mortgage loan.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))