; estates and trusts Rules similar to the rules of subparagraphs (B), (C), and (D) of section 163(h)(4) shall apply. (c) Election A taxpayer may elect not to have this section apply with respect to qualified mortgage interest paid or accrued by the taxpayer for any taxable year. (d) Coordination with other provisions No credit shall be allowed under this section for any taxable year with respect any residence if— (1) a deduction is allowed for such taxable year under section 163 with respect to such residence, or (2) a credit is allowed for such taxable year under section 25 with respect to such residence. . (2) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25 the following new item: Sec. 25A–1. Mortgage interest. . (b) Coordination with existing credit (1) In general Section 25 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsections: (j) Election A taxpayer may elect not to have this section apply for any taxable year. (k) Coordination No credit shall be allowed under this section for any taxable year with respect to a if a credit is allowed for such taxable year under section 25A–1 with respect to such residence. . (2) Conforming amendment Section 6501(m) of such Code is amended by inserting 25(j), 25A–1(c), before 30B(h)(9) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 103. Positive rental history credit enhancement Not later than 180 days after the date of enactment of this Act, the Director of the Federal Housing Finance Agency shall issue supervisory guidance requiring, to the greatest extent practicable, that not less than 5 percent of mortgages securitized by the Federal Home Loan Mortgage Corporation or the Federal National Mortgage Association by 2024 factor borrower opt-in positive rental payment history in the credit rating and underwriting process with respect to