I 
111TH CONGRESS 
1ST SESSION H. R. 3780 
To amend the Internal Revenue Code of 1986 to extend the first-time home-
buyer tax credit for members of the Armed Forces and certain Federal 
employees serving on extended duty. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 8, 2009 
Mr. MAFFEI 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 for members of the 
Armed Forces and certain Federal employees serving 
on extended duty. 
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 ‘‘Service Members’ 
Homebuyer Tax Credit Extension Act 2009’’. 
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SEC. 2. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT 
FOR INDIVIDUALS ON QUALIFIED OFFICIAL 
EXTENDED DUTY. 
(a) IN GENERAL.—Subsection (h) of section 36 of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘This section’’ and inserting the 
following: 
‘‘(1) IN GENERAL.—This section’’, and 
(2) by adding at the end the following new 
paragraph: 
‘‘(2) SPECIAL RULE FOR QUALIFIED EXTENDED 
DUTY.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who serves on qualified official extended 
duty outside the United States for at least 180 
days in calendar year 2009— 
‘‘(i) paragraph (1) shall be applied by 
substituting ‘December 1, 2010’ for ‘De-
cember 1, 2009’, 
‘‘(ii) subparagraph (D) of subsection 
(f)(4) shall be applied by substituting ‘De-
cember 1, 2010’ for ‘December 1, 2009’, 
and 
‘‘(iii) in the case of a purchase of a 
principal residence after December 31, 
2009, and before December 1, 2010, the 
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taxpayer may elect to treat such purchase 
as made on December 31, 2009, for pur-
poses of this section (other than sub-
sections (c) and (f)(4)(D)). 
‘‘(B) QUALIFIED
OFFICIAL
EXTENDED 
DUTY.—For purposes of subparagraph (A), the 
term ‘qualified official extended duty’ means 
qualified official extended duty (as defined in 
section 121(d))— 
‘‘(i) as a member of the uniformed 
services, 
‘‘(ii) as a member of the Foreign 
Service of the United States, or 
‘‘(iii) as an employee of the intel-
ligence community. 
Any term used in the preceding sentence which 
is also used in paragraph (9) of section 121(d) 
shall have the same meaning as when used in 
such paragraph.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (4) of 
section 1400C(e) of such Code is amended by striking 
‘‘December 1, 2009’’ and inserting ‘‘December 31, 2009’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to purchases made after November 
30, 2009. 
Æ 
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