I 

111TH CONGRESS 

1ST SESSION H. R. 3779 

To amend the Internal Revenue Code of 1986 to extend and expand the 

homebuyer tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 8, 2009 

Mr. LANCE introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on Appropriations, for a period to be subsequently determined by the Speaker, in each 

case for consideration of such provisions as fall within the jurisdiction of 

the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

and expand the homebuyer tax credit. 

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 ‘‘Homebuyer Tax Credit 

5 Fairness Act of 2009’’. 

6 SEC. 2. EXTENSION AND EXPANSION OF HOMEBUYER TAX 

7 CREDIT. 

8 (a) REPEAL OF FIRST-TIME HOMEBUYER REQUIRE9 MENT.— 


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1 (1) IN GENERAL.—Subsection (a) of section 36 

2 of the Internal Revenue Code of 1986 is amended by 

3 striking ‘‘an individual who is a first-time home4 buyer of a principal residence’’ and inserting ‘‘an in5 dividual who purchases a principal residence’’. 

6 (2) CONFORMING AMENDMENTS.— 

7 (A) Section 36(b)(1)(A) of such Code is 

8 amended by inserting ‘‘with respect to any tax9 payer for any taxable year’’ after ‘‘subsection 

10 (a)’’. 

11 (B) Section 36(c) of such Code is amended 

12 by striking paragraph (1) and by redesignating 

13 paragraphs (2) through (5) as paragraphs (1) 

14 through (4), respectively. 

15 (C) The heading of section 36 of such 

16 Code (and the item relating to such section in 

17 the table of sections for subpart C of part IV 

18 of subchapter A of chapter 1 of such Code) are 

19 amended by striking ‘‘FIRST-TIME HOME20 BUYER’’ and inserting ‘‘HOMEBUYER’’. 

21 (b) INCREASE IN DOLLAR LIMITATION.— 

22 (1) IN GENERAL.—Section 36(b) of such Code 

23 is amended by striking ‘‘$8,000’’ each place it ap24 pears and inserting ‘‘$15,000’’. 


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1 (2) CONFORMING AMENDMENT.—Section 

2 36(b)(1)(B) of such Code is amended by striking 

3 ‘‘$4,000’’ and inserting ‘‘$7,500’’. 

4 (c) REPEAL OF INCOME PHASEOUT.—Section 36(b) 

5 of such Code is amended by striking paragraph (2). 

6 (d) WAIVER OF RECAPTURE FOR INDIVIDUALS ON

7 QUALIFIED OFFICIAL EXTENDED DUTY.—Paragraph (4) 

8 of section 36(f) of the Internal Revenue Code of 1986 is 

9 amended by adding at the end the following new subpara10 graph: 

11 ‘‘(E) SPECIAL RULE FOR MEMBERS OF

12 THE ARMED FORCES, ETC.— 

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

14 disposition of a principal residence by an 

15 individual (or a cessation referred to in 

16 paragraph (2)) after December 31, 2008, 

17 in connection with Government orders re18 ceived by such individual, or such individ19 ual’s spouse, for qualified official extended 

20 duty service— 

21 ‘‘(I) paragraph (2) and sub22 section (d)(2) shall not apply to such 

23 disposition (or cessation), and 

24 ‘‘(II) if such residence was ac25 quired before January 1, 2009, paraVerDate Nov 24 2008 01:00 Oct 09, 2009 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3779.IH H3779

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1 graph (1) shall not apply to the tax2 able year in which such disposition (or 

3 cessation) occurs or any subsequent 

4 taxable year. 

5 ‘‘(ii) QUALIFIED OFFICIAL EXTENDED

6 DUTY SERVICE.—For purposes of this sec7 tion, the term ‘qualified official extended 

8 duty service’ means service on qualified of9 ficial extended duty as— 

10 ‘‘(I) a member of the uniformed 

11 services, 

12 ‘‘(II) a member of the Foreign 

13 Service of the United States, or 

14 ‘‘(III) as an employee of the in15 telligence community. 

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

17 in this subparagraph which is also used in 

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

19 the same meaning as when used in such 

20 paragraph.’’. 

21 (e) EXTENSION OF CREDIT.—Subsection (h) of sec22 tion 36 of such Code is amended by striking ‘‘December 

23 1, 2009’’ and inserting ‘‘December 1, 2010’’. 

24 (f) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—Except as otherwise pro2 vided in this subsection, the amendments made by 

3 this section shall apply to taxable years beginning 

4 after December 31, 2008. 

5 (2) WAIVER OF RECAPTURE FOR INDIVIDUALS

6 ON QUALIFIED OFFICIAL EXTENDED DUTY.—The 

7 amendment made by subsection (d) shall apply to 

8 dispositions and cessations after December 31, 

9 2008. 

10 (3) EXTENSION OF CREDIT.—The amendment 

11 made by subsection (e) shall apply to purchases 

12 after November 30, 2009. 

13 SEC. 3. RESCISSION OF UNOBLIGATED STIMULUS FUNDS. 

14 Effective on the date of the enactment of this Act, 

15 there are hereby rescinded all unobligated balances of the 

16 discretionary appropriations made available by division A 

17 of the American Recovery and Reinvestment Act of 2009. 

Æ 


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