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HR 342 111th Congress House

Heritage Homes Tax Incentive Act of 2009

Official title: To amend the Internal Revenue Code of 1986 to provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes.

Introduced: January 8, 2009 See on congress.gov
Taxation Historical and cultural resourcesHousing finance and home ownershipIncome tax deductionsInterest, dividends, interest rates
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 2009
Introduced in House
Jan 8, 2009
Referred to the House Committee on Ways and Means.
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 Latest action January 8, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Heritage Homes Tax Incentive Act of 2009 - Amends the Internal Revenue Code to grant a tax deduction (whether or not the taxpayer itemizes deductions) for 125 percent of residence interest paid or accrued on acquisition indebtedness for heritage homes. Defines a "heritage home" as a taxpayer's principal residence that is at least 50 years old and a certified historic structure in a registered historic district.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 342: Heritage Homes Tax Incentive Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-342/
MLA
"H.R. 342: Heritage Homes Tax Incentive Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-342/.
Bluebook (legal)
H.R. 342, 111th Cong. (2026), https://openamerica.io/bill/111-HR-342/.
Markdown link
[H.R. 342: Heritage Homes Tax Incentive Act of 2009](https://openamerica.io/bill/111-HR-342/)
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