FIRST-TIME HOMEBUYER TAX CREDIT
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As Modified in the American Recovery and Reinvestment Act
Major Modifications Italicized
Congress Enacts Bigger and Better
Home Buyer Tax Credit
A tax credit of up to $8,000 is now available for qualified first-time home buyers purchasing a principal residence on or after January 1, 2009 and before December 1, 2009. Unlike the tax credit enacted in 2008, the new credit does not have to be repaid.
First-time home buyers who purchased a principal residence on or after April 9, 2008 and before January 1, 2009 may qualify for a $7,500 tax credit.
