I 
111TH CONGRESS 
1ST SESSION H. R. 3389 
To amend title 37, United States Code, to ensure that members of the 
Armed Forces stationed outside the United States during 2009 can 
take full advantage of the credits available for first-time home buyers, 
to provide for the waiver of recapture of the credit for members who 
are restationed, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2009 
Mr. FORBES introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Armed 
Services, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To amend title 37, United States Code, to ensure that mem-
bers of the Armed Forces stationed outside the United 
States during 2009 can take full advantage of the credits 
available for first-time home buyers, to provide for the 
waiver of recapture of the credit for members who are 
restationed, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Bring Assistance to 
Heroes Act of 2009’’. 
SEC. 
2. 
MODIFICATIONS 
OF 
FIRST-TIME 
HOMEBUYER 
CREDIT FOR MILITARY PERSONNEL. 
(a) EXTENSION OF FIRST-TIME HOMEBUYER CREDIT 
FOR MILITARY PERSONNEL STATIONED OUTSIDE THE 
UNITED STATES; WAIVER OF RECAPTURE OF CREDIT.— 
Section 403 of title 37, United States Code, is amended 
by adding at the end the following new subsection: 
‘‘(p) APPLICATION
OF
FIRST-TIME
HOMEBUYER 
CREDIT FOR MILITARY PERSONNEL.—(1) Section 36(h) 
of the Internal Revenue Code of 1986, relating to termi-
nation of first-time homebuyer credit, shall be applied by 
substituting ‘December 1, 2010’ for ‘December 1, 2009’ 
if the taxpayer (or the spouse of the taxpayer) serves on 
qualified official extended duty (as defined in section 
121(d)(9)(C) of the Internal Revenue Code of 1986) out-
side the United States at any time during the 1st 11 
months of 2009. 
‘‘(2)(A) In the case of a member of the Armed 
Forces— 
‘‘(i) paragraph (1) of section 36(f) of the Inter-
nal Revenue Code of 1986, shall not apply; and 
‘‘(ii) paragraph (2) of such section shall not 
apply if— 
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‘‘(I) such member receives Government or-
ders for service on qualified official extended 
duty (as defined in section 121(d)(9)(C) of the 
Internal Revenue Code of 1986); and 
‘‘(II) such orders are received after the 
date of the purchase of the principal residence 
and before the date that paragraph (2) of such 
section 36(f) would otherwise apply. 
‘‘(B) Subparagraph (A) applies regardless of whether 
the Government orders provide for the return of the mem-
ber to the original duty station at the end of such extended 
duty.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect as if included in the 
amendments made by section 1006 of the American Re-
covery and Reinvestment Tax Act of 2009. 
Æ 
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