[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3573 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3573

   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 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 intelligence community from triggering 
 the repayment provisions of the first time homebuyer credit, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Call to Service Homebuyer Credit Act 
of 2009''.

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 Revenue 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 Uniformed Services, Foreign 
Service, and Intelligence Community Serving on Qualified Official 
Extended Duty.--For purposes of this section, a residence 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 Foreign 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 before November 30, 2009.

SEC. 3. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT FOR MEMBERS OF THE 
              ARMED FORCES, FOREIGN SERVICE, AND INTELLIGENCE COMMUNITY 
              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 `December 1, 2009', 
                and
                    ``(C) in lieu of subsection (g), in the case of a 
                purchase of a principal residence after November 30, 
                2009, and before December 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)).
        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 November 30, 2009.
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