I 
111TH CONGRESS 
1ST SESSION H. R. 3779 
To amend the Internal Revenue Code of 1986 to extend and expand the 
homebuyer tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 8, 2009 
Mr. LANCE introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on Appropria-
tions, 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 the Internal Revenue Code of 1986 to extend 
and expand the homebuyer tax 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 ‘‘Homebuyer Tax Credit 
Fairness Act of 2009’’. 
SEC. 2. EXTENSION AND EXPANSION OF HOMEBUYER TAX 
CREDIT. 
(a) REPEAL OF FIRST-TIME HOMEBUYER REQUIRE-
MENT.— 
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(1) IN GENERAL.—Subsection (a) of section 36 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘an individual who is a first-time home-
buyer of a principal residence’’ and inserting ‘‘an in-
dividual who purchases a principal residence’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 36(b)(1)(A) of such Code is 
amended by inserting ‘‘with respect to any tax-
payer for any taxable year’’ after ‘‘subsection 
(a)’’. 
(B) Section 36(c) of such Code is amended 
by striking paragraph (1) and by redesignating 
paragraphs (2) through (5) as paragraphs (1) 
through (4), respectively. 
(C) The heading of section 36 of such 
Code (and the item relating to such section in 
the table of sections for subpart C of part IV 
of subchapter A of chapter 1 of such Code) are 
amended by striking ‘‘FIRST-TIME
HOME-
BUYER’’ and inserting ‘‘HOMEBUYER’’. 
(b) INCREASE IN DOLLAR LIMITATION.— 
(1) IN GENERAL.—Section 36(b) of such Code 
is amended by striking ‘‘$8,000’’ each place it ap-
pears and inserting ‘‘$15,000’’. 
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(2) 
CONFORMING
AMENDMENT.—Section 
36(b)(1)(B) of such Code is amended by striking 
‘‘$4,000’’ and inserting ‘‘$7,500’’. 
(c) REPEAL OF INCOME PHASEOUT.—Section 36(b) 
of such Code is amended by striking paragraph (2). 
(d) WAIVER OF RECAPTURE FOR INDIVIDUALS ON 
QUALIFIED OFFICIAL EXTENDED DUTY.—Paragraph (4) 
of section 36(f) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subpara-
graph: 
‘‘(E) SPECIAL
RULE
FOR
MEMBERS
OF 
THE ARMED FORCES, ETC.— 
‘‘(i) IN GENERAL.—In the case of the 
disposition of a principal residence by an 
individual (or a cessation referred to in 
paragraph (2)) after December 31, 2008, 
in connection with Government orders re-
ceived by such individual, or such individ-
ual’s spouse, for qualified official extended 
duty service— 
‘‘(I) paragraph (2) and sub-
section (d)(2) shall not apply to such 
disposition (or cessation), and 
‘‘(II) if such residence was ac-
quired before January 1, 2009, para-
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