In the July 13 2012 issue of the Texas Register (Vol. 37 No. 28), the Texas State Affordable Housing Corporation (the “Corporation”), a Texas nonprofit corporation published the following notice that it is implementing a qualified mortgage credit certificate program (the “Program”) within Texas (the “Program Area”) to assist eligible purchasers. “A Mortgage Credit Certificate (“MCC”) is an instrument designed to assist persons better afford home ownership. The MCC Program allows first-time homebuyers an annual federal income tax credit equal to the lesser of $2,000 or the credit rate for the MCC multiplied by the amount of interest paid by the holder on a home mortgage loan during each year that they occupy the home as their principal residence. “An eligible purchaser of a residence located within a Program Area may apply to the Corporation for an MCC through a participating lender of his or her choice at the time of purchasing a principal residence and obtaining a mortgage loan from a participating lender.