; (B) the difference between— (i) the Secretary of the Treasury’s receipts from the sale or other disposition of securities acquired under the Program; and (ii) the Secretary of the Treasury’s costs in purchasing such securities; and (C) the Department of the Treasury’s administrative expenses related to the Program. (2) Credit subsidy Such portion of the amount made available to each Secretary under this section as may be necessary may be used for the cost to the respective Loan Guarantee Agency of guaranteed loans under this section. Such costs, including the costs of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974 ( 2 U.S.C. 661a ). (c) Establishment of the LIFT HOME program Each Secretary shall establish, and carry out, with respect to any mortgage with a case number issued on or before December 31, 2025, that is subsequently insured or guaranteed by such Secretary, a program to make covered mortgage loans available to eligible homebuyers to purchase a single-family residence for use as their principal residence (referred to in this section as the Program ), under which— (1) the Secretary of the Treasury— (A) shall act as a purchaser, on behalf of the Secretary of Housing and Urban Development, of securities that are secured by covered mortgage loans; (B) may designate financial institutions, including banks, savings associations, trust companies, security brokers or dealers, asset managers, investment advisers, and other institutions and such institutions shall— (i) perform all reasonable duties related to this section as a financial agent of the United States as may be required; and (ii) be paid for such duties using appropriations available to the Secretary of the Treasury to reimburse financial institutions in their capacity as financial agents of the United States