HR 3590 PCS 
SEC. 2. WAIVER OF RECAPTURE OF FIRST-TIME HOME-
BUYER CREDIT FOR INDIVIDUALS ON QUALI-
FIED OFFICIAL EXTENDED DUTY. 
(a) IN GENERAL.—Paragraph (4) of section 36(f) of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(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-
graph (1) shall not apply to the tax-
able year in which such disposition (or 
cessation) occurs or any subsequent 
taxable year. 
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‘‘(ii) QUALIFIED OFFICIAL EXTENDED 
DUTY SERVICE.—For purposes of this sec-
tion, the term ‘qualified official extended 
duty service’ means service on qualified of-
ficial extended duty as— 
‘‘(I) a member of the uniformed 
services, 
‘‘(II) a member of the Foreign 
Service of the United States, or 
‘‘(III) as an employee of the in-
telligence community. 
‘‘(iii) DEFINITIONS.—Any term used 
in this subparagraph which is also used in 
paragraph (9) of section 121(d) shall have 
the same meaning as when used in such 
paragraph.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to dispositions and cessations after 
December 31, 2008. 
SEC. 3. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT 
FOR INDIVIDUALS ON QUALIFIED OFFICIAL 
EXTENDED 
DUTY 
OUTSIDE 
THE 
UNITED 
STATES. 
(a) IN GENERAL.—Subsection (h) of section 36 of the 
Internal Revenue Code of 1986 is amended— 
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(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
INDIVIDUALS
ON 
QUALIFIED
OFFICIAL
EXTENDED
DUTY
OUTSIDE 
THE UNITED STATES.—In the case of any individual 
who serves on qualified official extended duty service 
outside the United States for at least 90 days in cal-
endar year 2009 and, if married, such individual’s 
spouse— 
‘‘(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 
‘‘(C) in lieu of subsection (g), in the case 
of a purchase of a principal residence after De-
cember 31, 2009, and before July 1, 2010, the 
taxpayer may elect to treat such purchase as 
made on December 31, 2009, for purposes of 
this section (other than subsections (c) and 
(f)(4)(D)).’’. 
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(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(h)(2))’’ after ‘‘December 1, 2009’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to residences purchased after No-
vember 30, 2009. 
SEC. 4. EXCLUSION FROM GROSS INCOME OF QUALIFIED 
MILITARY BASE REALIGNMENT AND CLO-
SURE FRINGE. 
(a) IN GENERAL.—Subsection (n) of section 132 of 
the Internal Revenue Code of 1986 is amended— 
(1) in subparagraph (1) by striking ‘‘this sub-
section) to offset the adverse effects on housing val-
ues as a result of a military base realignment or clo-
sure’’ and inserting ‘‘the American Recovery and 
Reinvestment Tax Act of 2009)’’, and 
(2) in subparagraph (2) by striking ‘‘clause (1) 
of’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this act shall apply to payments made after February 17, 
2009. 
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SEC. 5. INCREASE IN PENALTY FOR FAILURE TO FILE A 
PARTNERSHIP OR S CORPORATION RETURN. 
(a) 
IN
GENERAL.—Sections 
6698(b)(1) 
and 
6699(b)(1) of the Internal Revenue Code of 1986 are each 
amended by striking ‘‘$89’’ and inserting ‘‘$110’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2009. 
SEC. 6. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
The percentage under paragraph (1) of section 
202(b) of the Corporate Estimated Tax Shift Act of 2009 
in effect on the date of the enactment of this Act is in-
creased by 0.5 percentage points. 
Passed the House of Representatives October 8, 
2009. 
Attest: 
LORRAINE C. MILLER, 
Clerk. 
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