This is the first I’ve heard of the TaxSmart program! And I don’t think it’s on the chart at the end. But here’s the description from the 2014–2018 housing plan:
“Provides federal income tax Mortgage Credit Certificates (MCC) to qualified home- buyers, reducing income taxes by 20% of interest paid on a mortgage. The credit may be claimed each year through the life of the mortgage. Administered through private lending institutions.” It’s funded by “Tax-exempt Single-family Mortgage Revenue Bonds”.