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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``DNA Sexual Assault Justice Act of 
2002''.

SEC. 2. ASSESSMENT ON BACKLOG IN DNA ANALYSIS OF SAMPLES.

    (a) Assessment.--
            (1) In general.--The Attorney General shall survey each law 
        enforcement jurisdiction to assess the backlog of DNA testing 
        of rape kit samples and other sexual assault evidence.
            (2) Determinations.--The Attorney General, acting through 
        the Director of the National Institute of Justice, shall carry 
        out an assessment of Federal, State, local, and tribal 
        territories law enforcement jurisdictions to determine the 
        amount of--
                    (A) evidence contained in rape kits that has not 
                been subjected to DNA testing and analysis; and
                    (B) evidence from sexual assault crimes that has 
                not been subjected to DNA testing and analysis.
    (b) Report.--
            (1) In general.--Not later than 1 year after the date of 
        enactment of this Act, the Attorney General shall submit to 
        Congress a report on the assessment carried out under 
        subsection (a).
            (2) Contents.--The report submitted under paragraph (1) 
        shall include--
                    (A) the results of the assessment carried out under 
                subsection (a);
                    (B) the number of rape kit samples and other 
                evidence from sexual assault crimes that have not been 
                subjected to DNA testing and analysis; and
                    (C) a plan for carrying out additional assessments 
                and reports to continue until all law enforcement 
                jurisdictions report no backlog in crime scene DNA 
                testing and analysis.
    (c) Authorization of Appropriations.--There is authorized to be 
appropriated such sums as may be necessary to carry out this section.

SEC. 3. GRANTS FOR ANALYSIS OF DNA SAMPLES FROM RAPE KITS.

    Section 2(a) of the DNA Analysis Backlog Elimination Act of 2000 
(42 U.S.C. 14135(a)) is amended--
            (1) in paragraph (2), by inserting ``including samples from 
        rape kits and nonsuspect cases'' after ``crime scenes''; and
            (2) by adding at the end the following:
            ``(4) To ensure that DNA testing and analysis of samples 
        from rape kits and nonsuspect cases are carried out in a timely 
        manner.''.

SEC. 4. INCREASED GRANTS FOR DNA ANALYSIS.

    Section 2(j) of the DNA Analysis Backlog Elimination Act of 2000 
(42 U.S.C. 14135(j)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (B), by striking ``and'' at the 
                end; and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $25,000,000 for fiscal year 2003;
                    ``(D) $25,000,000 for fiscal year 2004;
                    ``(E) $25,000,000 for fiscal year 2005; and
                    ``(F) $25,000,000 for fiscal year 2006.''; and
            (2) in paragraph (2), by striking subparagraphs (C) and (D) 
        and inserting the following:
                    ``(C) $100,000,000 for fiscal year 2003;
                    ``(D) $100,000,000 for fiscal year 2004;
                    ``(E) $50,000,000 for fiscal year 2005; and
                    ``(F) $50,000,000 for fiscal year 2006.''.

SEC. 5. AUTHORITY OF LOCAL GOVERNMENTS TO APPLY FOR AND RECEIVE DNA 
              BACKLOG ELIMINATION GRANTS.

    Section 2 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135) is amended--
            (1) in subsection (a), by inserting ``or eligible units of 
        local government'' after ``eligible States'';
            (2) in subsection (b)--
                    (A) in the matter preceding paragraph (1), by 
                inserting ``or unit of local government'' after 
                ``State'' each place that term appears;
                    (B) in paragraph (1), by inserting ``or unit of 
                local government'' after ``State'';
                    (C) in paragraph (3), by inserting ``or unit of 
                local government'' after ``State'' the first time that 
                term appears;
                    (D) in paragraph (4)--
                            (i) by inserting ``or unit of local 
                        government'' after ``State''; and
                            (ii) by striking ``and'' after the 
                        semicolon;
                    (E) in paragraph (5)--
                            (i) by inserting ``or unit of local 
                        government'' after ``State''; and
                            (ii) by striking the final period and 
                        inserting ``; and''; and
                    (F) by adding at the end the following:
            ``(6) if the applicant is a unit of local government, 
        certify that the applicant participates in a State laboratory 
        system.'';
            (3) in subsection (c), by inserting ``or unit of local 
        government'' after ``State'';
            (4) in subsection (d)(2)(A), by inserting ``or units of 
        local government'' after ``States'';
            (5) in subsection (e)--
                    (A) in paragraph (1), by inserting ``or local 
                government'' after ``State'' each place that term 
                appears; and
                    (B) in paragraph (2), by inserting ``or unit of 
                local government'' after ``State'';
            (6) in subsection (f), by inserting ``or unit of local 
        government'' after ``State'';
            (7) in subsection (g)--
                    (A) in paragraph (1), by inserting ``or unit of 
                local government'' after ``State''; and
                    (B) in paragraph (2), by inserting ``or units of 
                local government'' after ``States''; and
            (8) in subsection (h), by inserting ``or unit of local 
        government'' after ``State'' each place that term appears.

SEC. 6. IMPROVING ELIGIBILITY CRITERIA FOR BACKLOG GRANTS.

    Section 2 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135) is amended--
            (1) in subsection (b)--
                    (A) in paragraph (5) (as amended by section 5), by 
                striking ``and'' at the end;
                    (B) in paragraph (6) (as added by section 5), by 
                striking the period at the end and inserting: ``; 
                and''; and
                    (C) by adding at the end the following:
            ``(7) ensure that each laboratory performing DNA testing or 
        analysis satisfies the quality assurance protocols and 
        practices described in subsection (d)(2).''; and
            (2) by adding at the end the following:
    ``(k) Priority.--In awarding grants under this section, the 
Attorney General shall give priority to a State or unit of local 
government that has a significant rape kit or nonsuspect case backlog 
as compared to other applicants.''.

SEC. 7. AUTHORIZATION FOR GRANTS FOR IMPROVED RESPONSES TO AND 
              INVESTIGATION OF SEXUAL ASSAULT CASES.

    (a) Authorization of Grants.--The Attorney General shall make 
grants to eligible entities to--
            (1) carry out sexual assault examiner training and 
        certification;
            (2) develop sexual assault examiner programs;
            (3) acquire or improve forensic equipment;
            (4) train law enforcement personnel in the handling of 
        sexual assault cases and the collection and use of DNA samples 
        for use as forensic evidence; and
            (5) train law enforcement personnel to recognize, detect, 
        report, and respond to drug-facilitated sexual assaults.
    (b) Eligible Entity.--For purposes of this section, the term 
``eligible entity'' means--
            (1) a State;
            (2) a unit of local government;
            (3) a college, university, or other institute of higher 
        learning;
            (4) sexual assault examination programs, including sexual 
        assault forensic examiner (SAFE) programs, sexual assault nurse 
        examiner (SANE) programs, and sexual assault response team 
        (SART) programs; and
            (5) a State sexual assault coalition.
    (c) Application.--To receive a grant under this section--
            (1) the chief executive officer of a State, unit of local 
        government, or university that desires a grant under this 
        section shall submit to the Attorney General--
                    (A) an application in such form and containing such 
                information as the Attorney General may require;
                    (B) certification that the testing will be done in 
                a laboratory that complies with the quality assurance 
                and proficiency testing standards for collecting and 
                processing DNA samples issued by the Director of the 
                Federal Bureau of Investigation under section 210303 of 
                the DNA Identification Act of 1994 (42 U.S.C. 14131);
                    (C) notice that the applicant is aware of, and 
                utilizing, uniform protocols and standards issued by 
                the Department of Justice on the collection and 
                processing of DNA evidence at crime scenes; and
                    (D) if the applicant is a unit of local government, 
                certification that the applicant participates in a 
                State laboratory system; and
            (2) an existing or proposed sexual assault examination 
        program shall submit to the Attorney General--
                    (A) an application in such form and containing such 
                information as the Attorney General may require;
                    (B) certification that the program complies with 
                the standards and recommended protocol developed by the 
                Attorney General pursuant to section 1405 of the 
                Victims of Trafficking and Violence Protection Act of 
                2000 (42 U.S.C. 3796gg note); and
                    (C) notice that the applicant is aware of, and 
                utilizing, uniform protocols and standards issued by 
                the Department of Justice on the collection and 
                processing of DNA evidence at crime scenes.
    (d) Priority.--In awarding grants under this section, the Attorney 
General shall give priority to proposed or existing sexual assault 
examination programs that are serving, or will serve, populations 
currently underserved by existing sexual assault examination programs.
    (e) Restrictions on Use of Funds.--
            (1) Supplemental funds.--Funds made available under this 
        section shall not be used to supplant State funds, but shall be 
        used to increase the amount of funds that would, in the absence 
        of Federal funds, be made available from State sources for the 
        purposes of this section.
            (2) Administrative costs.--An eligible entity may not use 
        more than 3 percent of the funds it receives under this section 
        for administrative expenses.
            (3) Nonexclusivity.--Nothing in this section shall be 
        construed to limit or restrict the ability of proposed or 
        existing sexual assault examination programs to apply for and 
        obtain Federal funding from any other agency or department or 
        any other Federal Grant program.
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated to the Department of Justice $15,000,000 for each of 
fiscal years 2003 through 2006 to carry out this section.

SEC. 8. AUTHORIZING JOHN DOE DNA INDICTMENTS.

    (a) Limitations.--Section 3282 of title 18, United States Code, is 
amended--
            (1) by striking ``Except'' and inserting the following:
    ``(a) Limitation.--Except''; and
            (2) by adding at the end the following:
    ``(b) DNA Profile Indictment.--
            ``(1) In general.--In any indictment found for an offense 
        under chapter 109A, if the identity of the accused is unknown, 
        it shall be sufficient to describe the accused as an individual 
        whose name is unknown, but who has a particular DNA profile.
            ``(2) Exception.--Any indictment described in paragraph 
        (1), which is found within 5 years after the offense under 
        chapter 109A shall have been committed, shall not be subject 
        to--
                    ``(A) the limitations period described in 
                subsection (a); and
                    ``(B) the provisions of chapter 208 until the 
                individual is arrested or served with a summons in 
                connection with the charges contained in the 
                indictment.
            ``(3) Definition.--For purposes of this subsection, the 
        term `DNA profile' means a set of DNA identification 
        characteristics.''.
    (b) Privacy Protection Standard.--Section 10(a) of the DNA Analysis 
Backlog Elimination Act of 2000 (42 U.S.C. 14135e(a)) is amended by 
inserting before the period at the end the following: ``or in section 
3282(b) of title 18, United States Code.''.
    (c) Rules of Criminal Procedure.--Rule 7 of the Federal Rules of 
Criminal Procedure is amended in subdivision (c)(1) by adding at the 
end the following: ``For purposes of an indictment referred to in 
section 3282 of title 18, United States Code, if the identity of the 
defendant is unknown, it shall be sufficient to describe the defendant, 
in the indictment, as an individual whose name is unknown, but who has 
a particular DNA profile, as defined in that section 3282.''.

SEC. 9. INCREASED GRANTS FOR COMBINED DNA INDEX (CODIS) SYSTEM.

    Section 210306 of the DNA Identification Act of 1994 (42 
U.S.C.14134) is amended--
            (1) by striking ``There'' and inserting the following:
    ``(a) In General.--There''; and
            (2) by adding at the end the following:
    ``(b) Increased Grants for CODIS.--There is authorized to be 
appropriated to the Federal Bureau of Investigation to carry out a 
redesign of the Combined DNA Index System (CODIS) $9,646,000 for fiscal 
year 2003.''.

SEC. 10. INCREASED GRANTS FOR FEDERAL CONVICTED OFFENDER PROGRAM 
              (FCOP).

    Section 3 of the DNA Analysis Backlog Elimination Act of 2000 (42 
U.S.C. 14135a) is amended by adding at the end the following:
    ``(g) Authorization of Appropriations.--There is authorized to be 
appropriated to the Federal Bureau of Investigation to carry out this 
section $497,000 for fiscal year 2003.''.

Answer: DNA Sexual Assault Justice Act of 2002 - Directs the Attorney General to: (1) survey each law enforcement jurisdiction to assess the backlog of DNA testing of rape kit samples and other sexual assault evidence; and (2) make grants to eligible entities to carry out sexual assault examiner training and certification, develop sexual assault examiner programs, acquire or improve forensic equipment, and train law enforcement personnel in the handling of sexual assault cases.Amends the DNA Analysis Backlog Elimination Act of 2000 to: (1) ensure that DNA testing and analysis of samples from rape kits and non-suspect cases are carried out in a timely manner; (2) reauthorize grants; (3) authorize local governments to apply for and receive grants; (4) direct the Attorney General to give priority in awarding grants to a State or local governmental unit that has a significant rape kit or non-suspect case backlog; (5) expand the scope of DNA samples subject to privacy protections; and (6) authorize appropriations to the Federal Bureau of Investigation (FBI) for the collection and use of DNA identification information from certain Federal offenders.Amends: (1) the Federal criminal code and the Federal Rules of Criminal Procedure to authorize "John Doe" DNA indictments for sexual abuse (allows describing a person as an unknown individual who has a particular DNA profile if the identity of the accused or defendant is unknown); and (2) the DNA Identification Act of 1994 to authorize appropriations to the FBI to carry out a redesign of the Combined DNA Index System.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Secret Service Protective Privilege 
Act of 1999''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress makes the following findings:
            (1) The physical safety of the Nation's top elected 
        officials is a public good of transcendent importance.
            (2) By virtue of the critical importance of the Office of 
        the President, the President and those in direct line of the 
        Presidency are subject to unique and mortal jeopardy--jeopardy 
        that in turn threatens profound disruption to our system of 
        representative government and to the security and future of the 
        Nation.
            (3) The physical safety of visiting heads of foreign states 
        and foreign governments is also a matter of paramount 
        importance. The assassination of such a person while on 
        American soil could have calamitous consequences for our 
        foreign relations and national security.
            (4) Given these grave concerns, Congress has provided for 
        the Secret Service to protect the President and those in direct 
        line of the Presidency, and has directed that these officials 
        may not waive such protection. Congress has also provided for 
        the Secret Service to protect visiting heads of foreign states 
        and foreign governments.
            (5) The protective strategy of the Secret Service depends 
        critically on the ability of its personnel to maintain close 
        and unremitting physical proximity to the protectee.
            (6) Secret Service personnel must remain at the side of the 
        protectee on occasions of confidential conversations and, as a 
        result, may overhear top secret discussions, diplomatic 
        exchanges, sensitive conversations, and matters of personal 
        privacy.
            (7) The necessary level of proximity can be maintained only 
        in an atmosphere of complete trust and confidence between the 
        protectee and his or her protectors.
            (8) If a protectee has reason to doubt the confidentiality 
        of actions or conversations taken in sight or hearing of Secret 
        Service personnel, the protectee may seek to push the 
        protective envelope away or undermine it to the point at which 
        it could no longer be fully effective.
            (9) The possibility that Secret Service personnel might be 
        compelled to testify against their protectees could induce 
        foreign nations to refuse Secret Service protection in future 
        state visits, making it impossible for the Secret Service to 
        fulfill its important statutory mission of protecting the life 
        and safety of foreign dignitaries.
            (10) A privilege protecting information acquired by Secret 
        Service personnel while performing their protective function in 
        physical proximity to a protectee will preserve the security of 
        the protectee by lessening the incentive of the protectee to 
        distance Secret Service personnel in situations in which there 
        is some risk to the safety of the protectee.
            (11) Recognition of a protective function privilege for the 
        President and those in direct line of the Presidency, and for 
        visiting heads of foreign states and foreign governments, will 
        promote sufficiently important interests to outweigh the need 
        for probative evidence.
            (12) Because Secret Service personnel retain law 
        enforcement responsibility even while engaged in their 
        protective function, the privilege must be subject to a crime/
        treason exception.
    (b) Purposes.--The purposes of this Act are--
            (1) to facilitate the relationship of trust and confidence 
        between Secret Service personnel and certain protected 
        officials that is essential to the ability of the Secret 
        Service to protect these officials, and the Nation, from the 
        risk of assassination; and
            (2) to ensure that Secret Service personnel are not 
        precluded from testifying in a criminal investigation or 
        prosecution about unlawful activity committed within their view 
        or hearing.

SEC. 3. ESTABLISHMENT OF PROTECTIVE FUNCTION PRIVILEGE.

    (a) Admissibility of Information Acquired by Secret Service 
Personnel While Performing Their Protective Function.--Chapter 203 of 
title 18, United States Code, is amended by inserting after section 
3056 the following:
``Sec. 3056A. Testimony by Secret Service personnel; protective 
              function privilege
    ``(a) Definitions.--In this section:
            ``(1) Protectee.--The term `protectee' means--
                    ``(A) the President;
                    ``(B) the Vice President (or other officer next in 
                the order of succession to the Office of President);
                    ``(C) the President-elect;
                    ``(D) the Vice President-elect; and
                    ``(E) visiting heads of foreign states or foreign 
                governments who, at the time and place concerned, are 
                being provided protection by the United States Secret 
                Service.
            ``(2) Secret service personnel.--The term `Secret Service 
        personnel' means any officer or agent of the United States 
        Secret Service.
    ``(b) General Rule of Privilege.--Subject to subsection (c), 
testimony by Secret Service personnel or former Secret Service 
personnel regarding information affecting a protectee that was acquired 
during the performance of a protective function in physical proximity 
to the protectee shall not be received in evidence or otherwise 
disclosed in any trial, hearing, or other proceeding in or before any 
court, grand jury, department, officer, agency, regulatory body, or 
other authority of the United States, a State, or a political 
subdivision thereof.
    ``(c) Exceptions.--There is no privilege under this section--
            ``(1) with respect to information that, at the time the 
        information was acquired by Secret Service personnel, was 
        sufficient to provide reasonable grounds to believe that a 
        crime had been, was being, or would be committed; or
            ``(2) if the privilege is waived by the protectee or the 
        legal representative of a protectee or deceased protectee.
    ``(d) Concurrent Privileges.--The proximity of Secret Service 
personnel to a protectee engaged in a privileged communication with 
another shall not, by itself, defeat an otherwise valid claim of 
privilege.''.
    (b) Technical and Conforming Amendment.--The analysis for chapter 
203 of title 18, United States Code, is amended by inserting after the 
item relating to section 3056 the following:

``3056A. Testimony by Secret Service personnel; protective function 
                            privilege.''.

SEC. 4. APPLICATION.

    This Act and the amendments made by this Act shall apply to any 
proceeding commenced on or after the date of enactment of this Act.

Answer: Secret Service Protective Privilege Act of 1999 - Amends the Federal criminal code to prohibit testimony by Secret Service personnel or former personnel regarding information affecting a protectee (defined as the President, Vice President, and specified other officials) that was acquired during the performance of a protective function in physical proximity to the protectee from being received in evidence or otherwise disclosed in any proceeding in or before any court, grand jury, department, officer, agency, regulatory body, or other authority of the United States, a State, or a political subdivision thereof. 
Makes exceptions: (1) with respect to information that, at the time it was acquired by Secret Service personnel, was sufficient to provide reasonable grounds to believe that a crime had been, was being, or would be committed; or (2) if the privilege is waived by the protectee or the legal representative of a protectee or deceased protectee. 
Specifies that the proximity of Secret Service personnel to a protectee engaged in a privileged communication with another shall not, by itself, defeat an otherwise valid claim of privilege.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Heroes' Homeownership 
Assistance Act of 2008''.

SEC. 2. QUALIFIED SERVICE MEMBER HOMEBUYER CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by redesignating 
section 36 as section 37 and by inserting after section 35 the 
following new section:

``SEC. 36. QUALIFIED SERVICE MEMBER HOMEBUYER CREDIT.

    ``(a) Allowance of Credit.--In the case of a qualified service 
member, or such service member's surviving spouse, who purchases a 
principal residence, there shall be allowed to the taxpayer a credit 
against the tax imposed by this chapter an amount equal to 10 percent 
of the purchase price of such residence.
    ``(b) Limitations.--
            ``(1) In general.--Except as otherwise provided in this 
        paragraph, the credit allowed under subsection (a) shall not 
        exceed $7,500.
            ``(2) Married individuals filing separately.--In the case 
        of a married individual filing a separate return, paragraph (1) 
        shall be applied by substituting `$3,750' for `$7,500'.
            ``(3) Other individuals.--If two or more individuals who 
        are not married purchase a principal residence, the amount of 
        the credit allowed under subsection (a) shall be allocated 
        among such individuals in such a manner as the Secretary may 
        prescribe, except that the total amount of the credits allowed 
        to all such individuals shall not exceed $7,500.
            ``(4) One-time only.--If an individual receives a credit 
        under subsection (a) for the purchase of a principal residence, 
        such individual shall not be allowed a credit under subsection 
        (a) with respect to the purchase of any other principal 
        residence. The preceding sentence shall not apply to a 
        principal residence with respect to which a credit is allowed 
        under subsection (a) and to which subsection (e)(1) applies.
    ``(c) Definitions.--
            ``(1) Qualified service member.--The term `qualified 
        service member' means a current or former service member who 
        performs duty in a combat zone between the years 2001 and 2010.
            ``(2) Service member.--The term `service member' means a 
        member of the uniformed services (as defined in section 
        101(a)(5) of title 10, United States Code).
            ``(3) Combat zone.--The term `combat zone' has the meaning 
        given such term by section 112(c)(2).
            ``(4) Principal residence.--The term `principal residence' 
        has the same meaning as when used in section 121.
            ``(5) Purchase.--
                    ``(A) In general.--The term `purchase' means any 
                acquisition, but only if--
                            ``(i) the property is not acquired from a 
                        person related to the person acquiring it, and
                            ``(ii) the basis of the property in the 
                        hands of the person acquiring it is not 
                        determined--
                                    ``(I) in whole or part by reference 
                                to the adjusted basis of such property 
                                in the hands of the person from whom 
                                acquired it, or
                                    ``(II) under section 1014(a) 
                                (relating to property acquired from a 
                                decedent).
                    ``(B) Construction.--A residence which is 
                constructed by the taxpayer shall be treated as 
                purchased by the taxpayer on the date the taxpayer 
                first occupies the residence.
            ``(6) Purchase price.--The term `purchase price' means the 
        adjusted basis of the principal residence on the date such 
        residence is purchased.
            ``(7) Related persons.--A person shall be treated as 
        related to another person if the relationship between such 
        persons would result in the disallowance of losses under 
        section 267 or 707(b) (but in applying section 267(b) and (c) 
        for purposes of this section, paragraph (4) of section 267(c) 
        shall be treated as providing that the family of an individual 
        shall include only his spouse, ancestors, and lineal 
        descendants).
    ``(d) Exceptions.--No credit under subsection (a) shall be allowed 
to any taxpayer for any taxable year with respect to the purchase of a 
residence if--
            ``(1) the residence is financed by the proceeds of a 
        qualified mortgage issue, the interest on which is exempt from 
        tax under section 103,
            ``(2) the taxpayer is a nonresident alien, or
            ``(3) the taxpayer disposes of such residence (or such 
        residence ceases to be the principal residence of the taxpayer 
        (and, if married, the taxpayer's spouse)) before the close of 
        such taxable year.
    ``(e) Recapture of Credit.--
            ``(1) In general.--Except as otherwise provided in this 
        subsection, if a taxpayer disposes of the principal residence 
        with respect to which a credit was allowed under subsection (a) 
        (or such residence ceases to be the principal residence of the 
        taxpayer) before the end of the recapture period, the taxpayer 
        shall take into gross income an amount equal to one half the 
        credit allowed under subsection (a) in the first taxable year 
        following such disposal or cessation and one half in the second 
        taxable year following such disposal or cessation.
            ``(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.--Paragraph (1) shall 
                not apply in the case of a residence which is 
                compulsorily or involuntarily converted (within the 
                meaning of section 1033(a)) if the taxpayer acquires a 
                new principal residence during the 2-year period 
                beginning on the date of the disposition or cessation 
                referred to in paragraph (1). Paragraph (1) shall apply 
                to such new principal residence during the recapture 
                period in the same manner as if such new principal 
                residence were the converted residence.
                    ``(C) Transfers between spouses or incident to 
                divorce.--In the case of a transfer of a residence to 
                which section 1041(a) applies--
                            ``(i) paragraph (1) shall not apply to such 
                        transfer, and
                            ``(ii) in the case of taxable years ending 
                        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) Acquisition of new principal residence.--
                Paragraph (1) shall not apply if the taxpayer acquires 
                a new principal residence during the 2-year period 
                beginning on the date of the disposition. Paragraph (1) 
                shall apply to such new principal residence during the 
                recapture period in the same manner as if such new 
                principal residence were the disposed residence.
            ``(3) Recapture period.--For purposes of this subsection, 
        the term `recapture period' means the taxable year following 
        the taxable year for which a credit is allowed under subsection 
        (a).
            ``(4) 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.
    ``(f) Application of Section.--This section shall only apply to 
principal residences purchased by the taxpayer before January 1, 
2011.''.
    (b) Conforming Amendments.--
            (1) Section 26(b)(2) of such Code is amended by striking 
        ``and'' at the end of subparagraph (U), by striking the period 
        and inserting ``, and'' at the end of paragraph (V), and by 
        inserting after subparagraph (V) the following new 
        subparagraph:
                    ``(W) section 36(e) (relating to recapture of 
                qualified service member homebuyer credit).''.
            (2) Section 6211(b)(4)(A) of such Code is amended by 
        striking ``34'' and all that follows through ``6428'' and 
        inserting ``34, 35, 36, 53(e), and 6428''.
            (3) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting``, 36'' after ``section 35''.
            (4) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by redesignating the item relating to section 36 as 
        an item relating to section 37 and by inserting before such 
        item the following new item:

``Sec. 36. Qualified Service Member Homebuyer Credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to principal residences purchased by the taxpayer on or after the 
date of enactment of this Act.

Answer:
American Heroes' Homeownership Assistance Act of 2008 - Amends the Internal Revenue Code to allow current or former members of the Uniformed Services who perform duty in a combat zone between 2001 and 2010, or their surviving spouses, a one-time tax credit for 10% of the purchase price of a principal residence, up to $7,500. Limits such credit to residences purchased before January 1, 2011.