Key Takeaways

  • TILA requires disclosure of the Annual Percentage Rate (APR), which includes interest and certain loan costs for comparison shopping
  • Borrowers have a 3-business-day right of rescission for refinances and home equity loans on their principal residence (not purchase money mortgages)
  • Trigger terms in advertising (payment amount, number of payments, finance charge) require full disclosure of all credit terms
  • Higher-Priced Mortgage Loans (HPMLs) have an APR that exceeds APOR by 1.5% or more for first liens and must include escrow accounts
  • TILA covers consumer credit transactions, not business, commercial, or agricultural loans exceeding threshold amounts
  • Regulation Z implements TILA and is enforced primarily by the CFPB for most mortgage lenders
Last updated: January 2026

TILA (Truth in Lending Act)

The Truth in Lending Act (TILA) is a landmark consumer protection law enacted in 1968 to promote informed use of credit. TILA is implemented by Regulation Z, issued by the Consumer Financial Protection Bureau (CFPB).

Purpose and Scope

TILA was designed to:

  • Require meaningful disclosure of credit terms
  • Enable consumers to compare credit offers
  • Protect against inaccurate and unfair billing
  • Provide rescission rights for certain home-secured credit

Covered Transactions

TILA covers consumer credit transactions where:

CoveredNOT Covered
Individual/family/household purposeBusiness or commercial purposes
Credit extended by a creditorSeller-financed transactions (under certain thresholds)
Subject to a finance charge OR payable in more than 4 installmentsStudent loans made by educational institutions
Secured by consumer's dwellingAgricultural credit over $81,500 (2026)

Key Definitions

TermDefinition
CreditorPerson who regularly extends consumer credit
Finance chargeThe dollar amount the credit will cost
Annual Percentage Rate (APR)The cost of credit expressed as a yearly rate
Closed-end creditCredit with fixed payments and a definite term
Open-end creditRevolving credit without a fixed payment schedule

The APR: The Heart of TILA

The Annual Percentage Rate (APR) is TILA's cornerstone disclosure. It expresses the cost of credit as a yearly rate, allowing borrowers to compare loans with different terms and fees.

What's Included in APR

Included in APRNOT Included in APR
InterestTitle insurance (owner's policy)
Loan origination feesRecording fees
Discount pointsTransfer taxes
Mortgage broker feesAttorney fees (for title)
Private mortgage insurance (PMI)Appraisal fees (if paid by buyer)
Prepaid interestCredit report fees

APR Tolerance

The APR disclosed at consummation must be accurate within:

  • 1/8 of 1% (0.125%) for regular transactions
  • 1/4 of 1% (0.25%) for irregular transactions (multiple advances, etc.)

Finance Charge

The finance charge is the total dollar cost of credit, including:

  • Interest
  • Points and origination fees
  • Mortgage broker fees
  • Required life insurance premiums
  • Any other charges imposed by the creditor as a condition of credit

Right of Rescission

TILA provides a powerful protection for certain home-secured loans — the right of rescission.

When Rescission Applies

AppliesDoes NOT Apply
RefinancesPurchase money mortgages
Home equity loansConstruction-only loans
Home equity lines of credit (HELOCs)Loans on investment properties
Loans secured by principal residenceLoans on second homes

Timing

  • Borrowers have 3 business days to rescind after:

    • Consummation (closing)
    • Receiving material TILA disclosures
    • Receiving notice of right to rescind
    • Whichever is LAST
  • If disclosures are not provided, rescission right extends to 3 years from consummation

How Rescission Works

  1. Borrower notifies creditor of intent to rescind (midnight of 3rd business day)
  2. Creditor has 20 calendar days to:
    • Return any money or property given
    • Take necessary action to reflect the termination
    • Release any security interest
  3. Borrower then returns any funds received

Business Day Definition for Rescission

For rescission purposes, a business day includes:

  • All calendar days except Sundays and federal legal public holidays
  • Saturday IS a business day for rescission timing

Advertising Requirements

TILA strictly regulates how creditors can advertise credit terms. The concept of "trigger terms" is crucial.

Trigger Terms

If an advertisement includes ANY of these trigger terms, it must include ALL credit terms:

Trigger Terms
Amount or percentage of down payment
Number of payments or period of repayment
Amount of any payment
Amount of any finance charge

Required Disclosures When Triggered

Once a trigger term is used, the ad must state:

  1. Amount or percentage of down payment
  2. Terms of repayment (including payment schedule)
  3. Annual Percentage Rate (using "APR" term)
  4. Whether APR can increase (for variable rate loans)

Prohibited Advertising Practices

ProhibitedExample
"No closing costs" (if costs rolled into loan)Misleading — costs exist but are financed
"Fixed rate" (when rate can change)Deceptive if introductory rate
Bait and switchAdvertising unavailable terms
"Pre-approved" or "Guaranteed" (without basis)Must have reasonable credit evaluation

Higher-Priced Mortgage Loans (HPMLs)

TILA provides special protections for Higher-Priced Mortgage Loans (HPMLs), which are considered higher-risk.

HPML Definition

A mortgage is an HPML if its APR exceeds the Average Prime Offer Rate (APOR) by:

Loan TypeThreshold
First-lien loansAPOR + 1.5% or more
First-lien jumbo loansAPOR + 2.5% or more
Subordinate-lien loansAPOR + 3.5% or more

Additional HPML Requirements

RequirementDescription
Escrow accountsRequired for at least 5 years (taxes and insurance)
Appraisal requirementsWritten appraisal by licensed/certified appraiser
Second appraisalRequired for "flipped" properties (sold within 180 days)
Ability to repayExtra scrutiny for borrower qualification

Ability-to-Repay (ATR) Rule

Since 2014, creditors must make a reasonable, good-faith determination that borrowers can repay their mortgage loans.

Eight ATR Factors

Creditors must consider and verify:

  1. Current or reasonably expected income/assets
  2. Current employment status
  3. Monthly mortgage payment on the covered transaction
  4. Monthly payments on simultaneous loans
  5. Monthly mortgage-related obligations (taxes, insurance, HOA)
  6. Current debt obligations, alimony, child support
  7. Monthly debt-to-income ratio or residual income
  8. Credit history

Qualified Mortgages (QMs)

Qualified Mortgages are presumed to meet the ATR requirement and provide legal protection for creditors:

QM Requirements
Points and fees ≤ 3% of loan amount (higher for smaller loans)
No negative amortization
No interest-only payments
Term ≤ 30 years
No balloon payments (with exceptions)
DTI generally ≤ 43% (with exceptions for GSE loans)

Key Disclosures

Loan Estimate (LE)

Required within 3 business days of application, includes:

  • Loan terms, projected payments
  • Closing costs
  • APR and total interest percentage

Closing Disclosure (CD)

Required 3 business days before consummation, includes:

  • Final loan terms and costs
  • Comparison to Loan Estimate
  • Cash to close

Enforcement and Remedies

Enforcement Agencies

EntityJurisdiction
CFPBMost mortgage lenders
Federal ReserveState member banks
OCCNational banks
State regulatorsState-licensed entities

Borrower Remedies

  • Actual damages
  • Statutory damages up to $4,000 (individual) or $1 million (class action)
  • Attorney's fees and costs
  • Extended rescission rights (up to 3 years)
  • Criminal penalties for willful violations: $5,000 fine and/or 1 year imprisonment

Key Takeaways

  • APR is the uniform measure of credit cost, enabling comparison shopping
  • Right of rescission applies to refinances and HELOCs on principal residence, NOT purchase mortgages
  • Trigger terms in ads require full disclosure of all credit terms
  • HPMLs (APR > APOR + 1.5% for first liens) have extra protections
  • ATR rule requires creditors to verify borrower's ability to repay
  • Qualified Mortgages provide safe harbor from ATR liability
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TILA Key Concepts: APR Components and Rescission Rights
Test Your Knowledge

A borrower refinances their principal residence on Monday. When does the 3-day right of rescission period expire?

A
B
C
D
Test Your Knowledge

An advertisement states: "Get a home loan for only $1,500 per month!" This is a trigger term. What additional disclosures are required?

A
B
C
D
Test Your Knowledge

Which of the following loans would have a right of rescission under TILA?

A
B
C
D