datamatters24/research-document-archive huggingface dataset:
133 
† HR 2647 EAS 
‘‘(A) An officer released from a joint duty as-
signment, but only during the 60-day period begin-
ning on the date the officer departs the joint duty as-
signment, except that the Secretary of Defense may 
authorize the Secretary of a military department to 
extend the 60-day period by an additional 120 days, 
but no more than 3 officers from each armed forces 
may be on active duty who are excluded under this 
subparagraph. 
‘‘(B) An officer while serving in the position of 
Staff Judge Advocate to the Commandant of the Ma-
rine Corps under section 5046 of this title. 
‘‘(C) The number of officers required to serve in 
joint duty assignments as authorized by the Secretary 
of Defense under section 526(b) for each military 
service. 
‘‘(D) An officer while serving as Chief of the Na-
tional Guard Bureau. 
‘‘(2) An officer of the Army while serving as Super-
intendent of the United States Military Academy, if serving 
in the grade of lieutenant general, is in addition to the 
number that would otherwise be permitted for the Army for 
officers serving on active duty in grades above major gen-
eral under subsection (a). An officer of the Navy or Marine 
Corps while serving as Superintendent of the United States
the House of Representatives and the Com-
mittee on Health, Education, Labor, and Pen-
sions and the Committee on Armed Services of 
the Senate a report on grants made under this 
subsection, including the types of construction, 
modernization, and repair funded, and the 
number of students impacted. 
‘‘(B) REPORTS
BY
LOCAL
EDUCATIONAL 
AGENCIES.—Not later than September 30 of 
each fiscal year, each local educational agency 
receiving a grant under this subsection shall 
submit to the Secretary, and to the Secretary of 
Defense, a report on the agency’s use of such 
grant funds.’’. 
(b) AUTHORIZATION OF APPROPRIATIONS.—Section 
8014 of that Act (20 U.S.C. 7714) is amended— 
(1) in subsection (e), by inserting after ‘‘8007’’ 
the following: ‘‘other than section 8007(c)’’; and 
(2) by inserting after subsection (f) the fol-
lowing: 
‘‘(g) SCHOOL CONSTRUCTION GRANTS.—For the 
purposes of carrying out section 8007(c), there are author-
ized to be appropriated $500,000,000 for fiscal year 2009 
VerDate Nov 24 2008 
20:16 May 24, 2009
Jkt 079200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2593.IH
H2593
sroberts on PROD1PC70 with BILLS
and such sums as may be necessary for each of the seven 
succeeding fiscal years.’’. 
Æ 
VerDate Nov 24 2008 
20:16 May 24, 2009
Jkt 079200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H2593.IH
H2593
sroberts on PROD1PC70 with BILLS
I 
111TH CONGRESS 
1ST SESSION H. R. 2594 
To amend title 38, United States Code, to direct the Secretary of Veterans 
Affairs to provide a plot allowance for spouses and children of certain 
veterans who are buried in State cemeteries. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2009 
Mr. GARRETT of New Jersey (for himself, Mr. PASCRELL, Mr. GOHMERT, Mr. 
BARTLETT, Mr. ANDREWS, Mr. BURTON of Indiana, Mr. ACKERMAN, Mr. 
PAYNE, Mr. MARCHANT, Mr. YOUNG of Alaska, Mr. PERLMUTTER, Mr. 
ISSA, Mr. RYAN of Wisconsin, Mr. POSEY, Mrs. LUMMIS, Mr. OLSON, Mr. 
FRANKS of Arizona, Mr. KLINE of Minnesota, Mr. COLE, Mr. FLEMING, 
Mr. CHAFFETZ, Mr. BROUN of Georgia, Mr. THOMPSON of Pennsylvania, 
Mr. LOBIONDO, Mrs. MCMORRIS RODGERS, Mrs. CHRISTENSEN, Mr. 
COURTNEY, Ms. FALLIN, Mr. WOLF, Mr. SCALISE, Mr. BILBRAY, Mr. 
WILSON of South Carolina, Mr. SMITH of New Jersey, Mr. LANCE, Ms. 
BORDALLO, Mr. HODES, Mr. ROONEY, Mr. FRELINGHUYSEN, Mr. 
SOUDER, and Mr. MANZULLO) introduced the following bill; which was 
referred to the Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to direct the Sec-
retary of Veterans Affairs to provide a plot allowance 
for spouses and children of certain veterans who are 
buried in State cemeteries. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Nov 24 2008 
20:16 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2594.IH
H2594
sroberts on PROD1PC70 with BILLS
SECTION 1. PAYMENT BY SECRETARY OF VETERANS AF-
FAIRS OF PLOT ALLOWANCE FOR SPOUSES 
AND CHILDREN OF CERTAIN VETERANS WHO 
ARE BURIED IN STATE CEMETERIES. 
(a) PLOT ALLOWANCE.—Section 2303 of title 38, 
United States Code, is amended by adding at the end the 
following new subsection: 
‘‘(c)(1) In the case of an individual described in para-
graph (2) who is buried in a cemetery that is owned by 
a State or by an agency or political subdivision of a State, 
the Secretary shall pay to such State, agency, or political 
subdivision the sum of $300 as a plot or interment allow-
ance for such individual. 
‘‘(2) An individual described in this paragraph is a 
spouse, surviving spouse (which for purposes of this chap-
ter includes a surviving spouse who had a subsequent re-
marriage), minor child (which for purposes of this chapter 
includes a child under 21 years of age, or under 23 years 
of age if pursuing a course of instruction at an approved 
educational institution), or, in the discretion of the Sec-
retary, unmarried adult child of any of person described 
in paragraph (1), (2), (3), (4), or (7) of section 2402 of 
this title.’’. 
(b) EFFECTIVE DATE.—Subsection (c) of section 
2303 of title 38, United States Code, as added by sub-
VerDate Nov 24 2008 
20:16 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2594.IH
H2594
sroberts on PROD1PC70 with BILLS
section (a), shall apply with respect to an individual who 
dies on or after the date of the enactment of this Act. 
Æ 
VerDate Nov 24 2008 
20:16 May 24, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H2594.IH
H2594
sroberts on PROD1PC70 with BILLS
‘‘(c) DETERMINATION OF PERIODS OF TIME WITH 
RESPECT TO WHICH COMPENSATION IS PAID.—For pur-
poses of determining the periods of time with respect to 
which compensation is paid, no State may deem a period 
of time during which a nonresident individual is physically 
present in another State and performing certain tasks in 
such other State to be— 
‘‘(1) time that is not normal work time unless 
such individual’s employer deems such period to be 
time that is not normal work time, 
‘‘(2) nonworking time unless such individual’s 
employer deems such period to be nonworking time, 
or 
‘‘(3) time with respect to which no compensa-
tion is paid unless such individual’s employer deems 
such period to be time with respect to which no com-
pensation is paid. 
‘‘(d) DEFINITIONS.—As used in this section— 
‘‘(1) STATE.—The term ‘State’ means each of 
the several States (or any subdivision thereof), the 
District of Columbia, and any territory or possession 
of the United States. 
‘‘(2) INCOME TAX.—The term ‘income tax’ has 
the meaning given such term by section 110(c). 
VerDate Nov 24 2008 
20:23 May 24, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2600.IH
H2600
sroberts on PROD1PC70 with BILLS
I 
111TH CONGRESS 
2D SESSION 
H. R. 5024 
To authorize the Secretary of Education to award grants to improve access 
to, sharing of, and use of, education data to improve student outcomes, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 14, 2010 
Mr. HOLT (for himself and Mrs. MCCARTHY of New York) introduced the 
following bill; which was referred to the Committee on Education and Labor 
A BILL 
To authorize the Secretary of Education to award grants 
to improve access to, sharing of, and use of, education 
data to improve student outcomes, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Measuring and Evalu-
ating Trends for Reliability, Integrity, and Continued Suc-
cess (METRICS) Act’’. 
SEC. 2. DEFINITIONS. 
In this Act: 
VerDate Nov 24 2008 
06:33 Apr 15, 2010
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5024.IH
H5024
jbell on DSKDVH8Z91PROD with BILLS
(1) CURRICULUM
MANAGEMENT
SYSTEM; IN-
STRUCTIONAL
MANAGEMENT
SYSTEM; 
LEARNING 
MANAGEMENT
SYSTEM.—The terms ‘‘curriculum 
management system’’, ‘‘instructional management 
system’’, and ‘‘learning management system’’ mean 
an electronic software system used by educators to 
regularly assess students’ performance as compared 
to standards and align specific and individual cur-
riculum activities to students’ needs. 
(2) EARLY WARNING INDICATORS.—The term 
‘‘early warning indicators’’ means student data used 
to identify and intervene with students who are off- 
track to graduation or postsecondary success. 
(3) INTEGRATED STATEWIDE EDUCATION LON-
GITUDINAL DATA SYSTEMS.—The term ‘‘integrated 
statewide education longitudinal data systems’’ 
means one or more statewide data systems that 
house and link individual students’ longitudinal early 
childhood, elementary, secondary, and postsecondary 
education and workforce data. 
(4) STUDENT INFORMATION MANAGEMENT SYS-
TEM.—The term ‘‘student information management 
system’’ means an electronic data system used to 
hold individual student and teacher information, 
data, and records. 
VerDate Nov 24 2008 
06:33 Apr 15, 2010
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5024.IH
H5024
jbell on DSKDVH8Z91PROD with BILLS
134 
† HR 2647 EAS 
Naval Academy, if serving in the grade of vice admiral or 
lieutenant general, is in addition to the number that would 
otherwise be permitted for the Navy or Marine Corps, re-
spectively, for officers serving on active duty in grades 
above major general or rear admiral under subsection (a). 
An officer while serving as Superintendent of the United 
States Air Force Academy, if serving in the grade of lieu-
tenant general, is in addition to the number that would 
otherwise be permitted for the Air Force for officers serving 
on active duty in grades above major general under sub-
section (a).’’. 
(b) CLARIFICATION ON OFFSETTING REDUCTIONS.— 
Subsection (c) of such section is amended— 
(1) in paragraph (1)— 
(A) by amending subparagraph (A) to read 
as follows: 
‘‘(A) may make appointments in the Army, Air 
Force, and Marine Corps in the grades of lieutenant 
general and general in excess of the applicable num-
bers determined under this section if each such ap-
pointment is made in conjunction with an offsetting 
reduction under paragraph (2); and’’; and 
(B) in subparagraph (B), by striking ‘‘sub-
section (b)(2)’’ and inserting ‘‘this section’’;
(d) PARTICIPANT
OF
A REGISTERED CLEARING 
AGENCY.—Section 21(a)(1) of the Securities Exchange 
Act of 1934 (15 U.S.C. 78u(a)(1)) is amended by insert-
ing ‘‘or, as to any act or practice, or omission to act, while 
a participant, was a participant,’’ after ‘‘in which such 
person is a participant,’’. 
(e) OFFICER OR DIRECTOR OF A SELF-REGULATORY 
ORGANIZATION.—Section 19(h)(4) of the Securities Ex-
change Act of 1934 (15 U.S.C. 78s(h)(4)) is amended— 
(1) by striking ‘‘any officer or director’’ and in-
serting ‘‘any person who is, or at the time of the al-
leged misconduct was, an officer or director’’; and 
(2) by striking ‘‘such officer or director’’ and 
inserting ‘‘such person’’. 
(f) OFFICER OR DIRECTOR OF AN INVESTMENT COM-
PANY.—Section 36(a) of the Investment Company Act of 
1940 (15 U.S.C. 80a–35(a)) is amended— 
(1) by striking ‘‘a person serving or acting’’ and 
inserting ‘‘a person who is, or at the time of the al-
leged misconduct was, serving or acting’’; and 
(2) by striking ‘‘such person so serves or acts’’ 
and inserting ‘‘such person so serves or acts, or at 
the time of the alleged misconduct, so served or 
acted’’. 
Æ 
VerDate Nov 24 2008 
00:05 May 27, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H2623.IH
H2623
smartinez on PROD1PC64 with BILLS
SEC. 2. LIMITATION ON STATE TAXATION OF COMPENSA-
TION EARNED BY NONRESIDENT TELECOM-
MUTERS. 
(a) IN GENERAL.—Chapter 4 of title 4, United 
States Code, is amended by adding at the end the fol-
lowing new section: 
‘‘§ 127. Limitation on State taxation of compensation 
earned by nonresident telecommuters 
‘‘(a) IN GENERAL.—In applying its income tax laws 
to the compensation of a nonresident individual, a State 
may deem such nonresident individual to be present in or 
working in such State for any period of time only if such 
nonresident individual is physically present in such State 
for such period and such State may not impose non-
resident income taxes on such compensation with respect 
to any period of time when such nonresident individual 
is physically present in another State. 
‘‘(b) DETERMINATION OF PHYSICAL PRESENCE.— 
For purposes of determining physical presence, no State 
may deem a nonresident individual to be present in or 
working in such State on the grounds that— 
‘‘(1) such nonresident individual is present at 
or working at home for convenience, or 
‘‘(2) such nonresident individual’s work at 
home or office at home fails any convenience of the 
employer test or any similar test. 
VerDate Nov 24 2008 
20:23 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2600.IH
H2600
sroberts on PROD1PC70 with BILLS
I 
111TH CONGRESS 
1ST SESSION H. R. 2600 
To amend title 4 of the United States Code to limit the extent to which 
States may tax the compensation earned by nonresident telecommuters. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2009 
Mr. HIMES (for himself, Mr. WOLF, Mr. NYE, Mr. CONNOLLY of Virginia, Mr. 
MCGOVERN, Mr. SARBANES, Mr. JOHNSON of Georgia, Ms. DELAURO, 
Mr. LANCE, and Ms. BEAN) introduced the following bill; which was re-
ferred to the Committee on the Judiciary 
A BILL 
To amend title 4 of the United States Code to limit the 
extent to which States may tax the compensation earned 
by nonresident telecommuters. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Telecommuter Tax 
Fairness Act of 2009’’. 
VerDate Nov 24 2008 
20:23 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2600.IH
H2600
sroberts on PROD1PC70 with BILLS
‘‘(3) INCOME
TAX
LAWS.—The term ‘income 
tax laws’ includes any statutes, regulations, adminis-
trative practices, administrative interpretations, and 
judicial decisions. 
‘‘(4) NONRESIDENT
INDIVIDUAL.—The term 
‘nonresident individual’ means an individual who is 
not a resident of the State applying its income tax 
laws to such individual. 
‘‘(5) EMPLOYEE.—The term ‘employee’ means 
an employee as defined by the State in which the 
nonresident individual is physically present and per-
forming personal services for compensation. 
‘‘(6) EMPLOYER.—The term ‘employer’ means 
the person having control of the payment of an indi-
vidual’s compensation. 
‘‘(7) COMPENSATION.—The term ‘compensa-
tion’ means the salary, wages, or other remuneration 
earned by an individual for personal services per-
formed as an employee or as an independent con-
tractor. 
‘‘(e) NO INFERENCE.—Nothing in this section shall 
be construed as bearing on— 
‘‘(1) any tax laws other than income tax laws, 
‘‘(2) the taxation of corporations, partnerships, 
trusts, estates, limited liability companies, or other 
VerDate Nov 24 2008 
20:23 May 24, 2009
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2600.IH
H2600
sroberts on PROD1PC70 with BILLS
entities, organizations, or persons other than non-
resident individuals in their capacities as employees 
or independent contractors, 
‘‘(3) the taxation of individuals in their capac-
ities as shareholders, partners, trust and estate 
beneficiaries, members or managers of limited liabil-
ity companies, or in any similar capacities, and 
‘‘(4) the income taxation of dividends, interest, 
annuities, rents, royalties, or other forms of un-
earned income.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
of such chapter 4 is amended by adding at the end the 
following new item: 
‘‘127. Limitation on State taxation of compensation earned by nonresident tele-
commuters.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
VerDate Nov 24 2008 
20:23 May 24, 2009
Jkt 079200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H2600.IH
H2600
sroberts on PROD1PC70 with BILLS
I 
111TH CONGRESS 
1ST SESSION H. R. 2602 
To direct the Secretary of the Interior to study the suitability and feasibility 
of designating the Ka’u Coast on the island of Hawaii as a unit of 
the National Park System. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2009 
Ms. HIRONO (for herself and Mr. ABERCROMBIE) introduced the following bill; 
which was referred to the Committee on Natural Resources 
A BILL 
To direct the Secretary of the Interior to study the suitability 
and feasibility of designating the Ka’u Coast on the 
island of Hawaii as a unit of the National Park System. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. KA’U COAST STUDY; REPORT. 
(a) SHORT TITLE.—This section may be cited as the 
‘‘Ka’u Coast Preservation Act’’. 
(b) STUDY.— 
(1) IN GENERAL.—The Secretary of the Inte-
rior shall complete a study to determine the suit-
ability and feasibility of designating the Ka’u Coast 
VerDate Nov 24 2008 
20:24 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2602.IH
H2602
sroberts on PROD1PC70 with BILLS
on the island of Hawaii, as a unit of the National 
Park System. 
(2) STUDY AREA.—The study area shall extend 
generally from Kapaoo Point to Kahuku Point, Ha-
waii. 
(3) APPLICABILITY
OF
OTHER
LAW.—Para-
graphs (2) and (3) of section 8(c) of Public Law 91– 
383 (16 U.S.C. 1a–5(c)(2) and (3); commonly 
known as the National Park System General Au-
thorities Act) shall apply to the study. 
(c) REPORT.—Upon completion of the study required 
by subsection (b), the Secretary of the Interior shall trans-
mit to the Committee on Natural Resources of the House 
of Representatives and the Committee on Energy and 
Natural Resources of the Senate a report containing the 
conclusions of the study. 
Æ 
VerDate Nov 24 2008 
20:24 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H2602.IH
H2602
sroberts on PROD1PC70 with BILLS
I 
111TH CONGRESS 
1ST SESSION H. R. 2604 
To amend the Internal Revenue Code of 1986 to make permanent the 
additional standard deduction for real property taxes for nonitemizers. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2009 
Mr. HODES (for himself and Mrs. LUMMIS) 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 make 
permanent the additional standard deduction for real 
property taxes for nonitemizers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADDITIONAL STANDARD DEDUCTION FOR REAL 
PROPERTY TAXES FOR NONITEMIZERS MADE 
PERMANENT. 
(a) IN GENERAL.—Subparagraph (C) of section 
63(c)(1) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘in the case of any taxable year beginning in 
2008 or 2009,’’. 
VerDate Nov 24 2008 
20:24 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2604.IH
H2604
sroberts on PROD1PC70 with BILLS
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
VerDate Nov 24 2008 
20:24 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H2604.IH
H2604
sroberts on PROD1PC70 with BILLS
stitutions of higher education that are members of 
the partnership through knowledge transfer or com-
mercialization; 
(2) increase the engagement of faculty and stu-
dents across multiple disciplines and departments, 
including faculty and students in schools of business 
and other appropriate non-STEM fields and dis-
ciplines in knowledge transfer activities; 
(3) enhance education and mentoring of stu-
dents and faculty in innovation and entrepreneur-
ship through networks, courses, and development of 
best practices and curricula; 
(4) strengthen the culture of the institution or 
institutions of higher education to undertake and 
participate in activities related to innovation and 
leading to economic or social impact; 
(5) broaden the participation of all types of in-
stitutions of higher education in activities to meet 
STEM workforce needs and promote innovation and 
knowledge transfer; and 
(6) build lasting partnerships with local and re-
gional businesses, local and State governments, and 
other relevant entities. 
(d) ADDITIONAL CRITERIA.—In selecting grant re-
cipients under this section, the Director shall also consider
I 
111TH CONGRESS 
1ST SESSION H. R. 2606 
To amend the Internal Revenue Code of 1986 to expand and extend the 
first-time homebuyer credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2009 
Ms. EDDIE BERNICE JOHNSON of Texas 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 expand 
and extend the first-time homebuyer credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Home Buying Credit 
Expansion Act’’. 
SEC. 2. MODIFICATION OF FIRST-TIME HOMEBUYER CRED-
IT. 
(a) EXPANSION OF CREDIT TO ALL HOMEBUYERS.— 
Subsection (a) of section 36 of the Internal Revenue Code 
of 1986 is amended by striking ‘‘who is a first-time home-
VerDate Nov 24 2008 
21:55 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2606.IH
H2606
hsrobinson on PROD1PC76 with BILLS
buyer of a principal residence’’ and inserting ‘‘who pur-
chases a principal residence’’. 
(b) EXTENSION OF CREDIT.—Subsection (h) of sec-
tion 36 of such Code is amended by striking ‘‘December 
1, 2009’’ and inserting ‘‘January 1, 2011’’. 
(c) EXTENSION OF WAIVER OF RECAPTURE.—Sub-
paragraph (D) of section 36(f)(4) of such Code is amend-
ed— 
(1) by striking ‘‘December 31, 2008, and before 
December 1, 2009’’ and inserting ‘‘April 8, 2008, 
and before January 1, 2011’’, and 
(2) in the heading by striking ‘‘FOR PURCHASES 
IN 2009’’. 
(d) ELECTION TO TREAT PURCHASE
IN PRIOR 
YEAR.—Subsection (g) of such Code is amended to read 
as follows: 
‘‘(g) ELECTION TO TREAT PURCHASE
IN PRIOR 
YEAR.—For purposes of this section (other than sub-
sections (c) and (f)(4)(D)), a taxpayer may elect to treat 
a purchase of a principal residence— 
‘‘(1) after December 31, 2008, and before Jan-
uary 1, 2010, as made on December 31, 2008, and 
‘‘(2) after December 31, 2009, and before Jan-
uary 1, 2011, as made on December 31, 2009.’’. 
(e) CONFORMING AMENDMENTS.— 
VerDate Nov 24 2008 
21:55 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2606.IH
H2606
hsrobinson on PROD1PC76 with BILLS
(1) Subsection (c) of section 36 of such Code 
is amended by striking paragraph (1) and by redes-
ignating paragraphs (2), (3), (4), and (5) as para-
graphs (1), (2), (3), and (4), respectively. 
(2) Section 36 of such Code is amended by 
striking ‘‘FIRST-TIME HOMEBUYER CREDIT’’ in 
the heading and inserting ‘‘HOME
PURCHASE 
CREDIT’’. 
(3) The table of sections 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 following new item: 
‘‘Sec. 36. Home purchase credit.’’. 
(4) Subparagraph (W) of section 26(b)(2) of 
such Code is amended by striking ‘‘homebuyer cred-
it’’ and inserting ‘‘home purchase credit’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
VerDate Nov 24 2008 
21:55 May 24, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H2606.IH
H2606
hsrobinson on PROD1PC76 with BILLS