However, since many taxpayers will not be able to utilize the entire tax
credit, the legislation specifies that the $100 million cap for the New Home
Credit will be reduced by 70 percent of the tax credit allocated to each
buyer and the $100 million cap for the First-Time Buyer Credit will be
reduced by 57 percent of the tax credit allocated to each buyer.
这是什么意思? 谁能给解释一下?