excess credit amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 25 — for purposes of this section
For purposes of subparagraph (A)(ii), the term “excess credit amount” means the excess of—
(I) the credit amount for any mortgage credit certificate program, over
(II) the amount which would have been the credit amount for such program had such program met the requirements of paragraph (2) of subsection (d).