I 

111TH CONGRESS 

1ST SESSION H. R. 3389 

To amend title 37, United States Code, to ensure that members of the 

Armed Forces stationed outside the United States during 2009 can 

take full advantage of the credits available for first-time home buyers, 

to provide for the waiver of recapture of the credit for members who 

are restationed, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2009 

Mr. FORBES introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Armed 

Services, 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 title 37, United States Code, to ensure that members of the Armed Forces stationed outside the United 

States during 2009 can take full advantage of the credits 

available for first-time home buyers, to provide for the 

waiver of recapture of the credit for members who are 

restationed, 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, 

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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Bring Assistance to 

3 Heroes Act of 2009’’. 

4 SEC. 2. MODIFICATIONS OF FIRST-TIME HOMEBUYER 

5 CREDIT FOR MILITARY PERSONNEL. 

6 (a) EXTENSION OF FIRST-TIME HOMEBUYER CREDIT

7 FOR MILITARY PERSONNEL STATIONED OUTSIDE THE

8 UNITED STATES; WAIVER OF RECAPTURE OF CREDIT.— 

9 Section 403 of title 37, United States Code, is amended 

10 by adding at the end the following new subsection: 

11 ‘‘(p) APPLICATION OF FIRST-TIME HOMEBUYER

12 CREDIT FOR MILITARY PERSONNEL.—(1) Section 36(h) 

13 of the Internal Revenue Code of 1986, relating to termi14 nation of first-time homebuyer credit, shall be applied by 

15 substituting ‘December 1, 2010’ for ‘December 1, 2009’ 

16 if the taxpayer (or the spouse of the taxpayer) serves on 

17 qualified official extended duty (as defined in section 

18 121(d)(9)(C) of the Internal Revenue Code of 1986) out19 side the United States at any time during the 1st 11 

20 months of 2009. 

21 ‘‘(2)(A) In the case of a member of the Armed 

22 Forces— 

23 ‘‘(i) paragraph (1) of section 36(f) of the Inter24 nal Revenue Code of 1986, shall not apply; and 

25 ‘‘(ii) paragraph (2) of such section shall not 

26 apply if— 

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1 ‘‘(I) such member receives Government or2 ders for service on qualified official extended 

3 duty (as defined in section 121(d)(9)(C) of the 

4 Internal Revenue Code of 1986); and 

5 ‘‘(II) such orders are received after the 

6 date of the purchase of the principal residence 

7 and before the date that paragraph (2) of such 

8 section 36(f) would otherwise apply. 

9 ‘‘(B) Subparagraph (A) applies regardless of whether 

10 the Government orders provide for the return of the mem11 ber to the original duty station at the end of such extended 

12 duty.’’. 

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

14 subsection (a) shall take effect as if included in the 

15 amendments made by section 1006 of the American Re16 covery and Reinvestment Tax Act of 2009. 

Æ 

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