I 

111TH CONGRESS 

1ST SESSION H. R. 3573 

To amend the Internal Revenue Code of 1986 to prevent a change in residency as a result of extended official duty in the uniformed services, 

Foreign Service, or intelligence community from triggering the repayment 

provisions of the first time homebuyer credit, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 15, 2009 

Mr. BLUMENAUER 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 prevent 

a change in residency as a result of extended official 

duty in the uniformed services, Foreign Service, or intelligence community from triggering the repayment provisions of the first time homebuyer credit, 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 ‘‘Call to Service Home5 buyer Credit Act of 2009’’. 


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1 SEC. 2. EXCEPTION TO REPAYMENT PROVISIONS OF FIRST2 TIME HOMEBUYER CREDIT FOR MEMBERS OF 

3 UNIFORMED SERVICES, FOREIGN SERVICE, 

4 AND INTELLIGENCE COMMUNITY SERVING 

5 ON QUALIFIED OFFICIAL EXTENDED DUTY. 

6 (a) IN GENERAL.—Section 36 of the Internal Rev7 enue Code of 1986 is amended by redesignating subsection 

8 (h) as subsection (i) and by inserting after subsection (g) 

9 the following new subsection: 

10 ‘‘(h) SPECIAL RULE FOR MEMBERS OF THE UNI11 FORMED SERVICES, FOREIGN SERVICE, AND INTEL12 LIGENCE COMMUNITY SERVING ON QUALIFIED OFFICIAL

13 EXTENDED DUTY.—For purposes of this section, a resi14 dence shall not be treated as ceasing to be the principle 

15 residence of the taxpayer (or the taxpayer’s spouse) for 

16 any period in which the taxpayer (or the taxpayer’s 

17 spouse) is serving on qualified official extended duty as 

18 a member of the uniformed services, a member of the For19 eign Service of the United States, or an employee of the 

20 intelligence community merely because of such service. 

21 For purposes of the preceding sentence, terms used in the 

22 preceding sentence shall have the same meaning as when 

23 used in section 121(d)(9).’’. 

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

25 this section shall apply to residences purchased on or be26 fore November 30, 2009. 


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1 SEC. 3. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT 

2 FOR MEMBERS OF THE ARMED FORCES, FOR3 EIGN SERVICE, AND INTELLIGENCE COMMU4 NITY SERVING OUTSIDE THE UNITED STATES. 

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

6 Internal Revenue Code of 1986 (as redesignated by section 

7 2) is amended— 

8 (1) by striking ‘‘This section’’ and inserting the 

9 following: 

10 ‘‘(1) IN GENERAL.—This section’’, and 

11 (2) by adding at the end the following: 

12 ‘‘(2) SPECIAL RULES FOR MEMBERS OF ARMED

13 FORCES, FOREIGN SERVICE, AND INTELLIGENCE

14 COMMUNITY OUTSIDE UNITED STATES.—In the case 

15 of an individual serving on qualified official extended 

16 duty outside of the United States as a member of 

17 the Armed Forces, Foreign Service, or Intelligence 

18 Community of the United States for a period in 

19 2009 before December 1, 2009, of not less than 90 

20 days— 

21 ‘‘(A) paragraph (1) shall be applied by 

22 substituting ‘December 1, 2010’ for ‘December 

23 1, 2009’, 

24 ‘‘(B) subsection (f)(4)(D) shall be applied 

25 by substituting ‘December 1, 2010’ for ‘Decem26 ber 1, 2009’, and 


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1 ‘‘(C) in lieu of subsection (g), in the case 

2 of a purchase of a principal residence after No3 vember 30, 2009, and before December 1, 

4 2010, the taxpayer may elect to treat such pur5 chase as made on December 31, 2009, for pur6 poses of this section (other than subsections (c) 

7 and (f)(4)(D)). 

8 For purposes of the preceding sentence, the term 

9 ‘qualified official extended duty’ has the meaning 

10 given such term by section 121(d)(9).’’. 

11 (b) COORDINATION WITH FIRST-TIME HOMEBUYER

12 CREDIT FOR DISTRICT OF COLUMBIA.—Paragraph (4) of 

13 section 1400C(e) of such Code is amended by inserting 

14 ‘‘(December 1, 2010, in the case of a purchase subject 

15 to section 36(i)(2))’’ after ‘‘December 1, 2009’’. 

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

17 this section shall apply to residences purchased after No18 vember 30, 2009. 

Æ 


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