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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3389 Introduced in House (IH)]

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bring Assistance to Heroes Act of 
2009''.

SEC. 2. MODIFICATIONS OF FIRST-TIME HOMEBUYER CREDIT FOR MILITARY 
              PERSONNEL.

    (a) Extension of First-time Homebuyer Credit for Military Personnel 
Stationed Outside the United States; Waiver of Recapture of Credit.--
Section 403 of title 37, United States Code, is amended by adding at 
the end the following new subsection:
    ``(p) Application of First-time Homebuyer Credit for Military 
Personnel.--(1) Section 36(h) of the Internal Revenue Code of 1986, 
relating to termination of first-time homebuyer credit, shall be 
applied by substituting `December 1, 2010' for `December 1, 2009' if 
the taxpayer (or the spouse of the taxpayer) serves on qualified 
official extended duty (as defined in section 121(d)(9)(C) of the 
Internal Revenue Code of 1986) outside the United States at any time 
during the 1st 11 months of 2009.
    ``(2)(A) In the case of a member of the Armed Forces--
            ``(i) paragraph (1) of section 36(f) of the Internal 
        Revenue Code of 1986, shall not apply; and
            ``(ii) paragraph (2) of such section shall not apply if--
                    ``(I) such member receives Government orders for 
                service on qualified official extended duty (as defined 
                in section 121(d)(9)(C) of the Internal Revenue Code of 
                1986); and
                    ``(II) such orders are received after the date of 
                the purchase of the principal residence and before the 
                date that paragraph (2) of such section 36(f) would 
                otherwise apply.
    ``(B) Subparagraph (A) applies regardless of whether the Government 
orders provide for the return of the member to the original duty 
station at the end of such extended duty.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the amendments made by section 1006 of 
the American Recovery and Reinvestment Tax Act of 2009.
                                 <all>
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