I 
111TH CONGRESS 
1ST SESSION H. R. 3573 
To amend the Internal Revenue Code of 1986 to prevent a change in resi-
dency 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 intel-
ligence community from triggering the repayment provi-
sions of the first time homebuyer credit, 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. SHORT TITLE. 
This Act may be cited as the ‘‘Call to Service Home-
buyer Credit Act of 2009’’. 
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SEC. 2. EXCEPTION TO REPAYMENT PROVISIONS OF FIRST- 
TIME HOMEBUYER CREDIT FOR MEMBERS OF 
UNIFORMED SERVICES, FOREIGN SERVICE, 
AND INTELLIGENCE COMMUNITY SERVING 
ON QUALIFIED OFFICIAL EXTENDED DUTY. 
(a) IN GENERAL.—Section 36 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(h) as subsection (i) and by inserting after subsection (g) 
the following new subsection: 
‘‘(h) SPECIAL RULE FOR MEMBERS OF THE UNI-
FORMED SERVICES, FOREIGN SERVICE, AND INTEL-
LIGENCE COMMUNITY SERVING ON QUALIFIED OFFICIAL 
EXTENDED DUTY.—For purposes of this section, a resi-
dence shall not be treated as ceasing to be the principle 
residence of the taxpayer (or the taxpayer’s spouse) for 
any period in which the taxpayer (or the taxpayer’s 
spouse) is serving on qualified official extended duty as 
a member of the uniformed services, a member of the For-
eign Service of the United States, or an employee of the 
intelligence community merely because of such service. 
For purposes of the preceding sentence, terms used in the 
preceding sentence shall have the same meaning as when 
used in section 121(d)(9).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to residences purchased on or be-
fore November 30, 2009. 
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SEC. 3. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT 
FOR MEMBERS OF THE ARMED FORCES, FOR-
EIGN SERVICE, AND INTELLIGENCE COMMU-
NITY SERVING OUTSIDE THE UNITED STATES. 
(a) IN GENERAL.—Subsection (i) of section 36 of the 
Internal Revenue Code of 1986 (as redesignated by section 
2) 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: 
‘‘(2) SPECIAL RULES FOR MEMBERS OF ARMED 
FORCES, FOREIGN
SERVICE, AND
INTELLIGENCE 
COMMUNITY OUTSIDE UNITED STATES.—In the case 
of an individual serving on qualified official extended 
duty outside of the United States as a member of 
the Armed Forces, Foreign Service, or Intelligence 
Community of the United States for a period in 
2009 before December 1, 2009, of not less than 90 
days— 
‘‘(A) paragraph (1) shall be applied by 
substituting ‘December 1, 2010’ for ‘December 
1, 2009’, 
‘‘(B) subsection (f)(4)(D) shall be applied 
by substituting ‘December 1, 2010’ for ‘Decem-
ber 1, 2009’, and 
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‘‘(C) in lieu of subsection (g), in the case 
of a purchase of a principal residence after No-
vember 30, 2009, and before December 1, 
2010, the 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)). 
For purposes of the preceding sentence, the term 
‘qualified official extended duty’ has the meaning 
given such term by section 121(d)(9).’’. 
(b) COORDINATION WITH FIRST-TIME HOMEBUYER 
CREDIT FOR DISTRICT OF COLUMBIA.—Paragraph (4) of 
section 1400C(e) of such Code is amended by inserting 
‘‘(December 1, 2010, in the case of a purchase subject 
to section 36(i)(2))’’ after ‘‘December 1, 2009’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to residences purchased after No-
vember 30, 2009. 
Æ 
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