I 

113TH CONGRESS 

1ST SESSION H. R. 3422 

To amend the Internal Revenue Code of 1986 to allow a credit for veteran 

first-time homebuyers and for adaptive housing and mobility improvements for disabled veterans, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 30, 2013 

Mr. LANGEVIN (for himself, Mr. COOK, and Mr. HASTINGS of Florida) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

credit for veteran first-time homebuyers and for adaptive 

housing and mobility improvements for disabled veterans, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Veterans Homebuyer 

5 Accessibility Act of 2013’’. 


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1 SEC. 2. VETERAN FIRST-TIME HOMEBUYER TAX CREDIT. 

2 (a) IN GENERAL.—Subsection (a) of section 36 of the 

3 Internal Revenue Code of 1986 is amended to read as fol4 lows: 

5 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli6 gible veteran who purchases a principal residence in the 

7 United States during the taxable year, there shall be al8 lowed as a credit against the tax imposed by this subtitle 

9 for such taxable year an amount equal to 10 percent of 

10 the purchase price of the residence.’’. 

11 (b) ADDITIONAL LIMITATION FOR ADAPTIVE HOUS12 ING IMPROVEMENTS.—Paragraph (1) of section 36(b) of 

13 such Code is amended by redesignating subparagraphs 

14 (B), (C), and (D) as subparagraphs (C), (D), and (E), 

15 respectively, and by inserting after subparagraph (A) the 

16 following new subparagraph: 

17 ‘‘(B) SPECIAL RULE FOR ADAPTIVE HOUS18 ING IMPROVEMENTS.—In the case of a principal 

19 residence with special fixtures or movable facili20 ties made necessary by the nature of the dis21 ability of the veteran, if such fixtures and facili22 ties are— 

23 ‘‘(i) provided to the veteran pursuant 

24 to specially adapted housing assistance 

25 under chapter 17 or 21 of title 38, United 

26 States Code, or 


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1 ‘‘(ii) similar to such fixtures and fa2 cilities that would be provided to the vet3 eran if the veteran received such assist4 ance, 

5 then subparagraph (A) shall be increased by the 

6 lesser of $8,000 or the portion of the purchase 

7 price of the principal residence attributable 

8 such fixtures or movable facilities.’’. 

9 (c) ELIGIBLE VETERAN.— 

10 (1) IN GENERAL.—Paragraph (1) of section 

11 36(c) of such Code is amended by striking ‘‘FIRST12 TIME HOMEBUYER.—The term ‘first time home13 buyer’ means any individual’’ and inserting ‘‘ELIGI14 BLE VETERAN.—The term ‘eligible veteran’ means 

15 any individual who is a veteran (as defined in sec16 tion 101(2) of title 38, United States Code)’’. 

17 (2) LONG-TIME RESIDENT.—Paragraph (6) of 

18 section 36(c) of such Code is amended by striking 

19 ‘‘treated as a first-time homebuyer’’ and inserting 

20 ‘‘treated as meeting the no present ownership inter21 est requirement of paragraph (1)’’. 

22 (d) RECAPTURE OF CREDIT.—Subsection (f) of sec23 tion 36 of such Code is amended to read as follows: 

24 ‘‘(f) RECAPTURE OF CREDIT.— 


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1 ‘‘(1) IN GENERAL.—If a taxpayer disposes of 

2 the principal residence with respect to which a credit 

3 was allowed under subsection (a) (or such residence 

4 ceases to be the principal residence of the taxpayer 

5 (and, if married, the taxpayer’s spouse)) before the 

6 end of the 36-month period beginning on the date of 

7 the purchase of such residence by the taxpayer the 

8 tax imposed by this chapter for the taxable year of 

9 such disposition or cessation shall be increased by 

10 the amount of the credit so allowed. 

11 ‘‘(2) EXCEPTIONS.— 

12 ‘‘(A) DEATH OF TAXPAYER.—Paragraph 

13 (1) shall not apply to any taxable year ending 

14 after the date of the taxpayer’s death. 

15 ‘‘(B) INVOLUNTARY CONVERSION.—Para16 graph (1) shall not apply in the case of a resi17 dence which is compulsorily or involuntarily 

18 converted (within the meaning of section 

19 1033(a)) if the taxpayer acquires a new prin20 cipal residence during the 2-year period begin21 ning on the date of the disposition or cessation 

22 referred to in paragraph (1). Paragraph (1) 

23 shall apply to such new principal residence dur24 ing the 36-month period referred to therein in 


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1 the same manner as if such new principal resi2 dence were the converted residence. 

3 ‘‘(C) TRANSFERS BETWEEN SPOUSES OR

4 INCIDENT TO DIVORCE.—In the case of a trans5 fer of a residence to which section 1041(a) ap6 plies— 

7 ‘‘(i) paragraph (1) shall not apply to 

8 such transfer, and 

9 ‘‘(ii) in the case of taxable years end10 ing after such transfer, paragraph (1) shall 

11 apply to the transferee in the same manner 

12 as if such transferee were the transferor 

13 (and shall not apply to the transferor). 

14 ‘‘(D) SPECIAL RULE FOR MEMBERS OF

15 THE ARMED FORCES, ETC.— 

16 ‘‘(i) IN GENERAL.—In the case of the 

17 disposition of a principal residence by an 

18 individual (or a cessation referred to in 

19 paragraph (1)) in connection with Govern20 ment orders received by such individual, or 

21 such individual’s spouse, for qualified offi22 cial extended duty service, paragraph (1) 

23 shall not apply to such disposition (or ces24 sation). 


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1 ‘‘(ii) QUALIFIED OFFICIAL EXTENDED

2 DUTY SERVICE.—For purposes of this sec3 tion, the term ‘qualified official extended 

4 duty service’ means service on qualified of5 ficial extended duty as— 

6 ‘‘(I) a member of the uniformed 

7 services, 

8 ‘‘(II) a member of the Foreign 

9 Service of the United States, or 

10 ‘‘(III) an employee of the intel11 ligence community. 

12 ‘‘(iii) DEFINITIONS.—Any term used 

13 in this subparagraph which is also used in 

14 paragraph (9) of section 121(d) shall have 

15 the same meaning as when used in such 

16 paragraph. 

17 ‘‘(3) JOINT RETURNS.—In the case of a credit 

18 allowed under subsection (a) with respect to a joint 

19 return, half of such credit shall be treated as having 

20 been allowed to each individual filing such return for 

21 purposes of this subsection. 

22 ‘‘(4) RETURN REQUIREMENT.—If the tax im23 posed by this chapter for the taxable year is in24 creased under this subsection, the taxpayer shall, 

25 notwithstanding section 6012, be required to file a 


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1 return with respect to the taxes imposed under this 

2 subtitle.’’. 

3 (e) APPLICATION OF CREDIT.—Subsection (h) of sec4 tion 36 of such Code is amended to read as follows: 

5 ‘‘(h) TERMINATION.—This section shall not apply to 

6 any residence purchased after December 31, 2016.’’. 

7 (f) ASSIGNMENT OF CREDIT IN CASE OF CONSTRUC8 TION.—Section 36 of such Code is amended by adding at 

9 the end the following new subsection: 

10 ‘‘(i) CREDIT MAY BE ASSIGNED.— 

11 ‘‘(1) IN GENERAL.—In the case of a residence 

12 constructed by the taxpayer, if such taxpayer elects 

13 the application of this subsection for any taxable 

14 year, any portion of the credit determined under this 

15 section which is attributable to an increase under 

16 subparagraph (B) of subsection (b)(1) for such year 

17 which would (but for this subsection) be allowable to 

18 the taxpayer may be assigned to any person who is 

19 an eligible designee. The person so designated shall 

20 be allowed the amount of the credit so assigned and 

21 shall be treated as the taxpayer with respect to such 

22 credit for purposes of this title (other than this 

23 paragraph), except that such credit shall be treated 

24 as a credit listed in section 38(b) for such taxable 

25 year (and not allowed under subsection (a)). 


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1 ‘‘(2) ELIGIBLE DESIGNEE.—For purposes of 

2 paragraph (1), the term ‘eligible designee’ means 

3 any person who, with respect to the residence, pro4 vides or installs any improvements, special fixtures, 

5 or movable facilities to which the credit is attrib6 utable under subparagraph (B) of subsection (b)(1). 

7 ‘‘(3) ELECTION REQUIREMENTS.—Any election 

8 under paragraph (1) shall include such information 

9 and shall be made at such time, and in such form 

10 and manner, as the Secretary shall by regulation 

11 prescribe.’’. 

12 (g) CONFORMING AMENDMENTS.— 

13 (1) Section 38(b) of such Code is amended by 

14 striking ‘‘plus’’ at the end of paragraph (35), by 

15 striking the period at the end of paragraph (36) and 

16 inserting ‘‘, plus’’, and by adding at the end the fol17 lowing new paragraph: 

18 ‘‘(37) the portion of the veteran first-time 

19 homebuyer credit assigned to the taxpayer to which 

20 the second sentence of section 36(i)(1) applies,’’. 

21 (2) The heading for section 1400C(e)(4) of 

22 such Code is amended by striking ‘‘NATIONAL FIRST23 TIME HOMEBUYERS CREDIT’’ and inserting ‘‘VET24 ERAN FIRST-TIME HOMEBUYERS CREDIT’’. 

25 (h) CLERICAL AMENDMENTS.— 


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1 (1) The heading for section 36 of such Code is 

2 amended to read as follows: 

3 ‘‘SEC. 36. VETERAN FIRST-TIME HOMEBUYER CREDIT.’’. 

4 (2) The item relating to section 36 in the table 

5 of sections for subpart C of part IV of subchapter 

6 A of chapter 1 of such Code is amended to read as 

7 follows: 

‘‘Sec. 36. Veteran first-time homebuyer credit.’’. 

8 (i) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to residences purchased after the 

10 date of the enactment of this Act. 

11 SEC. 3. VETERAN HOME MOBILITY IMPROVEMENT CREDIT. 

12 (a) IN GENERAL.—Subpart C of part IV of sub13 chapter A of chapter 1 of the Internal Revenue Code of 

14 1986 is amended by inserting before section 37 the fol15 lowing new section: 

16 ‘‘SEC. 36C. VETERAN HOME MOBILITY IMPROVEMENT 

17 CREDIT. 

18 ‘‘(a) IN GENERAL.—In the case of a veteran, there 

19 shall be allowed as a credit against the tax imposed by 

20 this subtitle for any taxable year an amount equal to the 

21 amount paid or incurred by the taxpayer for qualified 

22 adaptive housing improvements for the taxable year. 

23 ‘‘(b) LIMITATION.—The credit allowed under sub24 section (a) shall not exceed $8,000. 


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1 ‘‘(c) QUALIFIED ADAPTIVE HOUSING IMPROVE2 MENT.—For purposes of this section, the term ‘qualified 

3 adaptive housing improvement’ means special fixtures or 

4 movable facilities with respect to the principal residence 

5 of the veteran which are made necessary by the nature 

6 of the disability of the veteran, if such fixtures and facili7 ties are— 

8 ‘‘(1) provided to the veteran pursuant to spe9 cially adapted housing assistance under chapter 17 

10 or 21 of title 38, United States Code, or 

11 ‘‘(2) similar to such fixtures and facilities that 

12 would be provided to the veteran if the veteran re13 ceived such assistance. 

14 ‘‘(d) CREDIT MAY BE ASSIGNED.— 

15 ‘‘(1) IN GENERAL.—If the taxpayer elects the 

16 application of this subsection for any taxable year, 

17 any portion of the credit under this section for such 

18 year which would (but for this subsection) be allow19 able to the taxpayer may be assigned to any person 

20 who is an eligible designee. The person so designated 

21 shall be allowed the amount of the credit so assigned 

22 and shall be treated as the taxpayer with respect to 

23 such credit for purposes of this title (other than this 

24 paragraph), except that such credit shall be treated 


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1 as a credit listed in section 38(b) for such taxable 

2 year (and not allowed under subsection (a)). 

3 ‘‘(2) ELIGIBLE DESIGNEE.—For purposes of 

4 paragraph (1), the term ‘eligible designee’ means 

5 any person who, with respect to the residence, pro6 vides or installs any qualified adaptive housing im7 provements to which the credit under this section is 

8 attributable. 

9 ‘‘(3) ELECTION REQUIREMENTS.—Any election 

10 under paragraph (1) shall include such information 

11 and shall be made at such time, and in such form 

12 and manner, as the Secretary shall by regulation 

13 prescribe.’’. 

14 (b) CONFORMING AMENDMENTS.— 

15 (1) Section 1324(b)(2) of title 31, United 

16 States Code, is amended by inserting ‘‘36C,’’ after 

17 ‘‘36B,’’. 

18 (2) Section 38(b) of the Internal Revenue Code 

19 of 1986, as amended by section 2, is amended by 

20 striking ‘‘plus’’ at the end of paragraph (36), by 

21 striking the period at the end of paragraph (37) and 

22 inserting ‘‘, and’’, and by adding at the end the fol23 lowing new paragraph: 

24 ‘‘(38) the portion of the veteran home mobility 

25 improvement credit assigned to the taxpayer to 


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1 which the second sentence of section 36C(d)(1) ap2 plies.’’. 

3 (3) The table of sections for subpart C of part 

4 IV of subchapter A of chapter 1 of the Internal Rev5 enue Code of 1986 is amended by inserting before 

6 the item relating to section 37 the following new 

7 item: 

‘‘Sec. 36C. Veteran home mobility improvement credit.’’. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to taxable years beginning after 

10 December 31, 2013. 

Æ 


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