S. 312 IN THE SENATE OF THE UNITED STATES
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1 II 1TH CONGRESS 1ST SESSION S. 1 To amend the Internal Revenue Code of 1 to allow a refundable credit against income tax for the purchase of a principal residence by a firsttime homebuyer. IN THE SENATE OF THE UNITED STATES JANUARY, 00 Mr. CARDIN (for himself and Mr. ENSIGN) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1 to allow a refundable credit against income tax for the purchase of a principal residence by a first-time homebuyer. 1 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 First-Time Homebuyers Tax Credit Act of 00. SEC.. REFUNDABLE CREDIT FOR FIRST-TIME HOME- BUYERS. rfrederick on PROD1PC with BILLS (a) IN GENERAL. Subpart C of part IV of sub- chapter A of chapter 1 of the Internal Revenue Code of VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm Fmt Sfmt 01 E:\BILLS\S1.IS S1
2 (relating to refundable credits) is amended by inserting after section the following new section: SEC. A. PURCHASE OF PRINCIPAL RESIDENCE BY FIRST- TIME HOMEBUYER. (a) ALLOWANCE OF CREDIT. (1) IN GENERAL. In the case of an individual who is a first-time homebuyer of a principal residence in the United States during any taxable year, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to so much of the purchase price of the residence as does not exceed $0,000. () TAXABLE INCOME LIMITATION. No credit shall be allowed under subsection (a) if the taxpayer s adjusted gross income for the taxable year immediately preceding the taxable year in which the purchase of the principal residence occurs exceeds $,000 ($,000 in the case of a joint return). (b) DEFINITIONS AND SPECIAL RULES. For purposes of this section (1) FIRST-TIME HOMEBUYER. (A) IN GENERAL. The term first-time homebuyer has the same meaning as when used in section (t)()(d)(i). rfrederick on PROD1PC with BILLS S 1 IS VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm 0000 Fmt Sfmt 01 E:\BILLS\S1.IS S1
3 (B) ONE-TIME ONLY. If an individual is treated as a first-time homebuyer with respect to any principal residence, such individual may not be treated as a first-time homebuyer with respect to any other principal residence. (C) MARRIED INDIVIDUALS FILING JOINTLY. In the case of married individuals who file a joint return, the credit under this section is allowable only if both individuals are first-time homebuyers. (D) OTHER TAXPAYERS. If or more individuals who are not married purchase a principal residence (i) the credit under this section is allowable only if each of the individuals is a first-time homebuyer, and (ii) the amount of the credit allowed under subsection (a) shall be allocated among such individuals in such manner as the Secretary may prescribe. () PRINCIPAL RESIDENCE. The term principal residence has the same meaning as when used in section. Except as provided in regulations, an interest in a partnership, S corporation, or trust rfrederick on PROD1PC with BILLS S 1 IS VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm 0000 Fmt Sfmt 01 E:\BILLS\S1.IS S1
4 rfrederick on PROD1PC with BILLS 1 which owns an interest in a residence shall not be treated as an interest in a residence () PURCHASE. (A) IN GENERAL. The term purchase means any acquisition, but only if (i) the property is not acquired from a person whose relationship to the person acquiring it would result in the disallowance of losses under section or 0(b) (but, in applying section (b) and (c) for purposes of this section, paragraph () of section (c) shall be treated as providing that the family of an individual shall include only the individual s spouse, ancestors, and lineal descendants), and (ii) the basis of the property in the hands of the person acquiring it is not determined (I) in whole or in part by reference to the adjusted basis of such property in the hands of the person from whom acquired, or (II) under section 1(a) (relating to property acquired from a decedent). S 1 IS VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm 0000 Fmt Sfmt 01 E:\BILLS\S1.IS S1
5 rfrederick on PROD1PC with BILLS 1 (B) CONSTRUCTION. A residence which is constructed by the taxpayer shall be treated as purchased by the taxpayer. () PURCHASE PRICE. The term purchase price means the adjusted basis of the principal resi- dence on the date of acquisition (within the meaning of section (t)()(d)(iii)). (c) DENIAL OF DOUBLE BENEFIT. No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter. 1 (d) BASIS ADJUSTMENT. For purposes of this sub- 1 title, if a credit is allowed under this section with respect 1 to the purchase of any residence, the basis of such resi- 1 dence shall be reduced by the amount of the credit so al- 1 lowed (e) PROPERTY TO WHICH SECTION APPLIES. The provisions of this section shall apply to a principal residence if the taxpayer purchases the residence during the period beginning on the date of enactment, and ending on the date which is 1 year after such date.. (b) CONFORMING AMENDMENTS. (1) Subsection (a) of section 1 of the Internal Revenue Code of 1 (relating to general rule for adjustments to basis) is amended by striking S 1 IS VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm 0000 Fmt Sfmt 01 E:\BILLS\S1.IS S1
6 and at the end of paragraph (), by striking the period at the end of paragraph () and inserting, and, and by adding at the end the following new paragraph: () in the case of a residence with respect to which a credit was allowed under section A, to the extent provided in section A(d).. () Section 1(b)() of title 1, United States Code, is amended by inserting or A after. (c) CLERICAL AMENDMENT. The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1 is amended by inserting after the item relating to section the following new item: Sec. A. Purchase of principal residence by first-time homebuyer.. Æ rfrederick on PROD1PC with BILLS S 1 IS VerDate Nov 00 00:00 Jan, 00 Jkt 000 PO Frm 0000 Fmt Sfmt 01 E:\BILLS\S1.IS S1
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