I 

111TH CONGRESS 

2D SESSION H. R. 4701 

To amend the Internal Revenue Code of 1986 to provide relief to certain 

married couples who would otherwise be ineligible for the first-time 

homebuyer credit. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 25, 2010 

Mr. ENGEL 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 provide 

relief to certain married couples who would otherwise 

be ineligible for the first-time homebuyer 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. MARRIAGE RELIEF FOR FIRST-TIME HOME4 BUYER CREDIT. 

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

6 Internal Revenue Code of 1986 is amended by adding at 

7 the end the following new paragraph: 

8 ‘‘(7) SPECIAL RULES FOR MARRIED INDIVID9 UALS.— 


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1 ‘‘(A) IN GENERAL.—In the case of married 

2 individuals filing a joint return— 

3 ‘‘(i) one of whom is a first-time 

4 homebuying spouse and one of whom is an 

5 ineligible spouse, such individuals shall be 

6 treated as first-time homebuyers and sub7 section (b)(1)(A) shall be applied by sub8 stituting ‘$4,000’ for ‘$8,000’, 

9 ‘‘(ii) one of whom is a long-time 

10 homeowning spouse and one of whom is an 

11 ineligible spouse, such individuals shall be 

12 treated as being long-time residents and 

13 subsection (b)(1)(D) shall be applied by 

14 substituting ‘$3,250’ for ‘$6,500’, 

15 ‘‘(iii) one of whom is a first-time 

16 homebuying spouse and one of whom is a 

17 long-time homeowning spouse, such indi18 viduals shall be treated as long-time resi19 dents, and 

20 ‘‘(iv) each of whom is a long-time 

21 homeowning spouse, such individuals shall 

22 be treated as long-time residents. 

23 ‘‘(B) DEFINITIONS AND SPECIAL RULE.— 

24 For purposes of this paragraph— 


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1 ‘‘(i) FIRST-TIME HOMEBUYING

2 SPOUSE.—The term ‘first-time homebuying 

3 spouse’ means a married individual who 

4 would, without regard to such individual’s 

5 spouse and this paragraph, be treated as a 

6 first-time homebuyer under this section 

7 and other than by reason of paragraph (6). 

8 ‘‘(ii) LONG-TIME HOMEOWNING

9 SPOUSE.—The term ‘long-time 

10 homeowning spouse’ means a married indi11 vidual who would, without regard to such 

12 individual’s spouse and this paragraph, be 

13 treated as a long-time resident. 

14 ‘‘(iii) INELIGIBLE SPOUSE.—The term 

15 ‘ineligible spouse’ means a married indi16 vidual who would, without regard to such 

17 individual’s spouse and this paragraph, not 

18 be not treated as a first-time homebuyer or 

19 long-time resident under this section. 

20 ‘‘(iv) LONG-TIME RESIDENT.—The 

21 term ‘long-time resident’ means a taxpayer 

22 to whom a credit under subsection (a) is 

23 allowed by reason of paragraph (6).’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to residences purchased after the 

3 date of the enactment of this Act. 

Æ 


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