### Question
How is the term certified indebtedness amount defined?


### Answer
The term **certified indebtedness amount** is defined in *26 U.S.C. § 25* as the following:

> the amount of indebtedness which is—


(A) incurred by the taxpayer—


(i) to acquire the principal residence of the taxpayer,


(ii) as a qualified home improvement loan (as defined in section 143(k)(4)) with respect to such residence, or


(iii) as a qualified rehabilitation loan (as defined in section 143(k)(5)) with respect to such residence, and


  

(B) specified in the mortgage credit certificate

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

