I 
111TH CONGRESS 
1ST SESSION H. R. 3902 
To amend the Internal Revenue Code of 1986 to extend the first-time home-
buyer tax credit and to eliminate the first-time homebuyer requirement 
and increase the adjusted gross income limitations with respect to such 
credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 22, 2009 
Mr. HELLER 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 extend 
the first-time homebuyer tax credit and to eliminate the 
first-time homebuyer requirement and increase the ad-
justed gross income limitations with respect to such cred-
it, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES. 
(a) ELIMINATION OF FIRST-TIME HOMEBUYER RE-
QUIREMENT.— 
(1) IN GENERAL.—Subsection (a) of section 36 
of the Internal Revenue Code of 1986 is amended by 
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striking ‘‘who is a first-time homebuyer of a prin-
cipal residence’’ and inserting ‘‘who purchases a 
principal residence’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Subsection (c) of section 36 of such 
Code is amended by striking paragraph (1) and 
by redesignating paragraphs (2), (3), (4), and 
(5) as paragraphs (1), (2), (3), and (4), respec-
tively. 
(B) Section 36 of such Code is amended by 
striking ‘‘FIRST-TIME HOMEBUYER CREDIT’’ 
in the heading and inserting ‘‘HOME
PUR-
CHASE CREDIT’’. 
(C) Subparagraph (W) of section 26(b)(2) 
of such Code is amended by striking ‘‘home-
buyer credit’’ and inserting ‘‘home purchase 
credit’’. 
(3) CLERICAL AMENDMENT.—The table of sec-
tions for subpart C of part IV of subchapter A of 
chapter 1 of such Code is amended by striking the 
item relating to section 36 and inserting the fol-
lowing new item: 
‘‘Sec. 36. Home purchase credit.’’. 
(b) EXTENSION.— 
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(1) IN GENERAL.—Subsection (h) of section 36 
of such Code is amended by striking ‘‘December 1, 
2009’’ and inserting ‘‘July 1, 2010’’. 
(2) WAIVER
OF
RECAPTURE.—Subparagraph 
(D) of section 36(f)(4) of such Code is amended— 
(A) by striking ‘‘December 1, 2009’’ and 
inserting ‘‘July 1, 2010’’, and 
(B) by inserting ‘‘AND 2010’’ after ‘‘2009’’ 
in the heading thereof. 
(3) ELECTION TO TREAT PURCHASE IN PRIOR 
YEAR.—Subsection (g) of section 36 of such Code is 
amended— 
(A) by striking ‘‘December 1, 2009’’ and 
inserting ‘‘January 1, 2010’’, and 
(B) by adding at the end the following: ‘‘In 
the case of a purchase of a principal residence 
after December 31, 2009, and before July 1, 
2010, a taxpayer may elect to treat such pur-
chase as made on December 31, 2009, for pur-
poses of this section (other than subsections (c) 
and (f)(4)(D)).’’. 
(c) MODIFICATION
OF
GROSS
INCOME
LIMITA-
TION.—Subsection (b) of section 36 of such Code is 
amended— 
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(1) by striking ‘‘$150,000’’ in paragraph 
(2)(A)(i)(II) and inserting ‘‘$300,000’’, and 
(2) by striking ‘‘$75,000’’ in such paragraph 
(2)(A)(i)(II) and inserting ‘‘$150,000’’. 
(d) WAIVER
OF ACCELERATED RECAPTURE
FOR 
MEMBERS OF THE ARMED FORCES.—Paragraph (4) of 
section 36(f) of such Code is amended by adding at the 
end the following new subparagraph: 
‘‘(E) RELOCATION OF MEMBERS OF THE 
ARMED
FORCES.—Paragraph (2) shall not 
apply in the case of a member of the Armed 
Forces of the United States on active duty who 
moves pursuant to a military order and incident 
to a permanent change of station.’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to residences purchased on or after the 
date of the enactment of this Act. 
(2) EXTENSION.—The amendments made by 
subsection (b) shall apply to residences purchased 
after November 30, 2009. 
Æ 
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