I found this from Washington state regarding MCC is not currently supported or offered.. I can't find more, but I do know that in other states, the house must be your primary residence.
If you have questions about the Mortgage Credit Certificate Program, please call us them at 800.767.4663 or email info@heretohome.org.
From <https://www.wshfc.org/buyers/MCCprogram.htm>
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