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S. 1728 111th Congress Senate

Service Members Home Ownership Tax Act of 2009

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the first-time homebuyer credit in the case of members of the Armed Forces and certain other Federal employees, and for other purposes.

Introduced: September 30, 2009 See on congress.gov
Taxation Diplomacy, foreign officials, Americans abroadGovernment employee pay, benefits, personnel managementHousing finance and home ownershipIncome tax credits
More subjectsShow fewer subjects
Income tax exclusionIncome tax ratesIntelligence activities, surveillance, classified informationMilitary personnel and dependentsTax administration and collection, taxpayers
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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
Sep 30, 2009
Read twice and referred to the Committee on Finance.
Sep 30, 2009
Introduced in Senate
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 Latest action September 30, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Service Members Home Ownership Tax Act of 2009 - Amends the Internal Revenue Code to: (1) exempt members of the uniformed services, the Foreign Service, and employees of the intelligence community on official extended duty service from the recapture requirements of the first-time homebuyer tax credit; (2) extend the first-time homebuyer tax credit through November 30, 2010, for individuals serving on official extended duty service outside the United States for at least 90 days in 2009; (3) exclude from gross income payments to military personnel to compensate for declines in housing values due to a base closure or realignment; and (4) increase penalties for failure to file a partnership or S corporation tax return.

Amends the Corporate Estimated Tax Shift Act of 2009 to increase corporate estimated tax payments in the third quarter of 2014 by an additional 0.5%.

 Related & companion bills 2
  • HR 3590 Patient Protection and Affordable Care Act
  • HR 3780 Service Members' Homebuyer Tax Credit Extension Act 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Durbin, Richard J.
Illinois · Oct 22, 2009
 R
Grassley, Chuck
Iowa · Oct 21, 2009
 D
Merkley, Jeff
Oregon · Sep 30, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1728: Service Members Home Ownership Tax Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-1728/
MLA
"S. 1728: Service Members Home Ownership Tax Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1728/.
Bluebook (legal)
S. 1728, 111th Cong. (2026), https://openamerica.io/bill/111-S-1728/.
Markdown link
[S. 1728: Service Members Home Ownership Tax Act of 2009](https://openamerica.io/bill/111-S-1728/)
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