### Question
How does CREDITS AGAINST TAX define excess credit amount?


### Answer
Under *26 U.S.C. § 25*, **excess credit amount** is defined as:

> 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)

#### 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**

