I 
114TH CONGRESS 
1ST SESSION H. R. 3975 
To amend the Internal Revenue Code of 1986 to allow a credit for veteran 
first-time homebuyers and for adaptive housing and mobility improve-
ments for disabled veterans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 5, 2015 
Mr. LANGEVIN (for himself, Mr. COOK, and Ms. TITUS) 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 allow a 
credit for veteran first-time homebuyers and for adaptive 
housing and mobility improvements for disabled veterans, 
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 ‘‘Veterans Homebuyer 
Accessibility Act of 2015’’. 
SEC. 2. VETERAN FIRST-TIME HOMEBUYER TAX CREDIT. 
(a) IN GENERAL.—Section 36(a) of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
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‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible veteran who purchases a principal residence in the 
United States during the taxable year, there shall be al-
lowed as a credit against the tax imposed by this subtitle 
for such taxable year an amount equal to 10 percent of 
the purchase price of the residence.’’. 
(b) ADDITIONAL LIMITATION FOR ADAPTIVE HOUS-
ING IMPROVEMENTS.—Section 36(b)(1) of such Code is 
amended by redesignating subparagraphs (B), (C), and 
(D) as subparagraphs (C), (D), and (E), respectively, and 
by inserting after subparagraph (A) the following new sub-
paragraph: 
‘‘(B) SPECIAL RULE FOR ADAPTIVE HOUS-
ING IMPROVEMENTS.—In the case of a principal 
residence with special fixtures or movable facili-
ties made necessary by the nature of the dis-
ability of the veteran, if such fixtures and facili-
ties are— 
‘‘(i) provided to the veteran pursuant 
to specially adapted housing assistance 
under chapter 17 or 21 of title 38, United 
States Code, or 
‘‘(ii) similar to such fixtures and fa-
cilities that would be provided to the vet-
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eran if the veteran received such assist-
ance, 
then subparagraph (A) shall be increased by the 
lesser of $8,000 or the portion of the purchase 
price of the principal residence attributable 
such fixtures or movable facilities.’’. 
(c) ELIGIBLE VETERAN.— 
(1) IN
GENERAL.—Section 36(c)(1) of such 
Code is amended by striking ‘‘FIRST-TIME HOME-
BUYER.—The term ‘first time homebuyer’ means 
any individual’’ and inserting ‘‘ELIGIBLE
VET-
ERAN.—The term ‘eligible veteran’ means any indi-
vidual who is a veteran (as defined in section 101(2) 
of title 38, United States Code)’’. 
(2) LONG-TIME RESIDENT.—Section 36(c)(6) of 
such Code is amended by striking ‘‘treated as a 
first-time homebuyer’’ and inserting ‘‘treated as 
meeting the no present ownership interest require-
ment of paragraph (1)’’. 
(d) RECAPTURE OF CREDIT.—Section 36(f) of such 
Code is amended to read as follows: 
‘‘(f) RECAPTURE OF CREDIT.— 
‘‘(1) IN GENERAL.—If a taxpayer disposes of 
the principal residence with respect to which a credit 
was allowed under subsection (a) (or such residence 
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ceases to be the principal residence of the taxpayer 
(and, if married, the taxpayer’s spouse)) before the 
end of the 36-month period beginning on the date of 
the purchase of such residence by the taxpayer the 
tax imposed by this chapter for the taxable year of 
such disposition or cessation shall be increased by 
the amount of the credit so allowed. 
‘‘(2) EXCEPTIONS.— 
‘‘(A) DEATH
OF
TAXPAYER.—Paragraph 
(1) shall not apply to any taxable year ending 
after the date of the taxpayer’s death. 
‘‘(B) INVOLUNTARY
CONVERSION.—Para-
graph (1) shall not apply in the case of a resi-
dence which is compulsorily or involuntarily 
converted (within the meaning of section 
1033(a)) if the taxpayer acquires a new prin-
cipal residence during the 2-year period begin-
ning on the date of the disposition or cessation 
referred to in paragraph (1). Paragraph (1) 
shall apply to such new principal residence dur-
ing the 36-month period referred to therein in 
the same manner as if such new principal resi-
dence were the converted residence. 
‘‘(C) TRANSFERS BETWEEN SPOUSES OR 
INCIDENT TO DIVORCE.—In the case of a trans-
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fer of a residence to which section 1041(a) ap-
plies— 
‘‘(i) paragraph (1) shall not apply to 
such transfer, and 
‘‘(ii) in the case of taxable years end-
ing after such transfer, paragraph (1) shall 
apply to the transferee in the same manner 
as if such transferee were the transferor 
(and shall not apply to the transferor). 
‘‘(D) 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 (1)) in connection with Govern-
ment orders received by such individual, or 
such individual’s spouse, for qualified offi-
cial extended duty service, paragraph (1) 
shall not apply to such disposition (or ces-
sation). 
‘‘(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— 
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‘‘(I) a member of the uniformed 
services, 
‘‘(II) a member of the Foreign 
Service of the United States, or 
‘‘(III) an employee of the intel-
ligence 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. 
‘‘(3) JOINT RETURNS.—In the case of a credit 
allowed under subsection (a) with respect to a joint 
return, half of such credit shall be treated as having 
been allowed to each individual filing such return for 
purposes of this subsection. 
‘‘(4) RETURN REQUIREMENT.—If the tax im-
posed by this chapter for the taxable year is in-
creased under this subsection, the taxpayer shall, 
notwithstanding section 6012, be required to file a 
return with respect to the taxes imposed under this 
subtitle.’’. 
(e) APPLICATION OF CREDIT.—Section 36(h) of such 
Code is amended to read as follows: 
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‘‘(h) TERMINATION.—This section shall not apply to 
any residence purchased after December 31, 2017.’’. 
(f) ASSIGNMENT OF CREDIT IN CASE OF CONSTRUC-
TION.—Section 36 of such Code is amended by adding at 
the end the following new subsection: 
‘‘(i) CREDIT MAY BE ASSIGNED.— 
‘‘(1) IN GENERAL.—In the case of a residence 
constructed by the taxpayer, if such taxpayer elects 
the application of this subsection for any taxable 
year, any portion of the credit determined under this 
section which is attributable to an increase under 
subparagraph (B) of subsection (b)(1) for such year 
which would (but for this subsection) be allowable to 
the taxpayer may be assigned to any person who is 
an eligible designee. The person so designated shall 
be allowed the amount of the credit so assigned and 
shall be treated as the taxpayer with respect to such 
credit for purposes of this title (other than this 
paragraph), except that such credit shall be treated 
as a credit listed in section 38(b) for such taxable 
year (and not allowed under subsection (a)). 
‘‘(2) ELIGIBLE
DESIGNEE.—For purposes of 
paragraph (1), the term ‘eligible designee’ means 
any person who, with respect to the residence, pro-
vides or installs any improvements, special fixtures, 
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or movable facilities to which the credit is attrib-
utable under subparagraph (B) of subsection (b)(1). 
‘‘(3) ELECTION REQUIREMENTS.—Any election 
under paragraph (1) shall include such information 
and shall be made at such time, and in such form 
and manner, as the Secretary shall by regulation 
prescribe.’’. 
(g) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (35), by 
striking the period at the end of paragraph (36) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(37) the portion of the veteran first-time 
homebuyer credit assigned to the taxpayer to which 
the second sentence of section 36(i)(1) applies,’’. 
(2) The heading for section 1400C(e)(4) of 
such Code is amended by striking ‘‘NATIONAL FIRST- 
TIME
HOMEBUYERS
CREDIT’’ and inserting ‘‘VET-
ERAN FIRST-TIME HOMEBUYERS CREDIT’’. 
(h) CLERICAL AMENDMENTS.— 
(1) The heading for section 36 of such Code is 
amended to read as follows: 
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‘‘SEC. 36. VETERAN FIRST-TIME HOMEBUYER CREDIT.’’. 
(2) The item relating to section 36 in the table 
of sections for subpart C of part IV of subchapter 
A of chapter 1 of such Code is amended to read as 
follows: 
‘‘Sec. 36. Veteran first-time homebuyer credit.’’. 
(i) EFFECTIVE DATE.—The amendments made by 
this section shall apply to residences purchased after the 
date of the enactment of this Act. 
SEC. 3. VETERAN HOME MOBILITY IMPROVEMENT CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting before section 37 the fol-
lowing new section: 
‘‘SEC. 36C. VETERAN HOME MOBILITY IMPROVEMENT 
CREDIT. 
‘‘(a) IN GENERAL.—In the case of a veteran, there 
shall be allowed as a credit against the tax imposed by 
this subtitle for any taxable year an amount equal to the 
amount paid or incurred by the taxpayer for qualified 
adaptive housing improvements for the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) shall not exceed $8,000. 
‘‘(c) QUALIFIED
ADAPTIVE
HOUSING
IMPROVE-
MENT.—For purposes of this section, the term ‘qualified 
adaptive housing improvement’ means special fixtures or 
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movable facilities with respect to the principal residence 
of the veteran which are made necessary by the nature 
of the disability of the veteran, if such fixtures and facili-
ties are— 
‘‘(1) provided to the veteran pursuant to spe-
cially adapted housing assistance under chapter 17 
or 21 of title 38, United States Code, or 
‘‘(2) similar to such fixtures and facilities that 
would be provided to the veteran if the veteran re-
ceived such assistance. 
‘‘(d) CREDIT MAY BE ASSIGNED.— 
‘‘(1) IN GENERAL.—If the taxpayer elects the 
application of this subsection for any taxable year, 
any portion of the credit under this section for such 
year which would (but for this subsection) be allow-
able to the taxpayer may be assigned to any person 
who is an eligible designee. The person so designated 
shall be allowed the amount of the credit so assigned 
and shall be treated as the taxpayer with respect to 
such credit for purposes of this title (other than this 
paragraph), except that such credit shall be treated 
as a credit listed in section 38(b) for such taxable 
year (and not allowed under subsection (a)). 
‘‘(2) ELIGIBLE
DESIGNEE.—For purposes of 
paragraph (1), the term ‘eligible designee’ means 
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any person who, with respect to the residence, pro-
vides or installs any qualified adaptive housing im-
provements to which the credit under this section is 
attributable. 
‘‘(3) ELECTION REQUIREMENTS.—Any election 
under paragraph (1) shall include such information 
and shall be made at such time, and in such form 
and manner, as the Secretary shall by regulation 
prescribe.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36C,’’ after 
‘‘36B,’’. 
(2) Section 38(b) of the Internal Revenue Code 
of 1986, as amended by section 2, is amended by 
striking ‘‘plus’’ at the end of paragraph (36), by 
striking the period at the end of paragraph (37) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(38) the portion of the veteran home mobility 
improvement credit assigned to the taxpayer to 
which the second sentence of section 36C(d)(1) ap-
plies.’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
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enue Code of 1986 is amended by inserting before 
the item relating to section 37 the following new 
item: 
‘‘Sec. 36C. Veteran home mobility improvement credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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