What is the Rhode Island Mortgage Credit Certificate (MCC) Program?
The Rhode Island MCC Program provides eligible homebuyers with a tax credit that reduces their federal income tax liability, making homeownership more affordable.
Who qualifies for the MCC Program?
Eligibility is open to first-time homebuyers or those purchasing in a targeted area. Applicants must meet income and purchase price limits and use the home as their primary residence.
How does the MCC Program work?
The program allows a percentage of the annual mortgage interest paid to be claimed as a federal tax credit, while the remainder can still be deducted as a standard mortgage interest deduction.
What is the maximum tax credit available through the program?
The maximum tax credit is typically capped at $2,000 per year, depending on the size of the mortgage and interest paid.
Are there income limits for the MCC Program?
Yes, income limits apply and vary based on household size and property location. These limits are updated annually to reflect current market conditions.
What types of properties are eligible for the program?
Eligible properties include single-family homes, condominiums, and manufactured homes. All properties must meet program guidelines and be used as the buyer’s primary residence.
Can the MCC Program be used for newly constructed homes?
Yes, newly built homes are eligible as long as they meet program requirements and are intended to be the buyer’s primary residence.
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Get Started NowIs homebuyer education required for the MCC Program?
Yes, completing a homebuyer education course is mandatory to ensure buyers understand the benefits and responsibilities of the program.
What is the maximum purchase price allowed under the MCC Program?
The maximum purchase price varies based on the property’s location and whether it is in a targeted or non-targeted area, typically ranging up to $500,000.
Can the MCC Program be combined with other homebuyer assistance programs?
Yes, the MCC Program can be combined with other Rhode Island Housing programs, such as the FirstHomes100 Program, for additional financial benefits.
Are there debt-to-income (DTI) ratio limits for the program?
Yes, the program generally allows a maximum DTI ratio of 45%, though exceptions may apply based on other financial qualifications.
How long is the tax credit available under the MCC Program?
The tax credit is available for the life of the mortgage, as long as the homeowner continues to live in the home and meets program requirements.
What happens if I sell or refinance my home after receiving the MCC?
If you sell or refinance within the first nine years, you may be subject to a recapture tax. However, certain conditions may exempt you from this requirement.
Can the program be used for refinancing an existing home?
No, the MCC Program is specifically designed for home purchases and does not apply to refinancing.
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Get Started NowAre there reserve requirements for the MCC Program?
No specific reserve requirements are mandated, but having financial reserves may strengthen an applicant’s overall loan profile.
Are there location restrictions for the MCC Program?
Yes, the property must be located in Rhode Island, and additional guidelines may apply depending on whether the home is in a targeted or non-targeted area.
What are the benefits of the MCC Program?
The program reduces federal income tax liability, effectively increasing the homeowner’s disposable income and making homeownership more affordable.
How do I apply for the MCC Program?
Applicants must meet eligibility requirements and work with a program-approved lender who will assist in applying for the MCC during the mortgage process.
Is the MCC Program available for repeat homebuyers?
Repeat homebuyers may qualify if purchasing in a targeted area, even if they have owned a home within the last three years.
Can veterans benefit from the MCC Program?
Yes, qualified veterans are exempt from the first-time homebuyer requirement and may receive additional benefits through the program.