S.1 Home Buyer Tax Credit Provision
Basics
Amount: The lesser of $15,000 or 10 percent of the purchase price the home
Time Frame: One year from date of enactment of the economic stimulus legislation
Eligible Homes: All principal residences (single-family detached, multifamily condos, townhouses, etc.)
Eligible Buyers: All purchasers; no income limits
Recapture: Credit is recaptured only in the event that the home is sold within two years of purchase (exception for military families)
Credit Timing: Credit can be claimed in equal amounts over two years and can be claimed against 2008 taxes
Basics
Amount: The lesser of $15,000 or 10 percent of the purchase price the home
Time Frame: One year from date of enactment of the economic stimulus legislation
Eligible Homes: All principal residences (single-family detached, multifamily condos, townhouses, etc.)
Eligible Buyers: All purchasers; no income limits
Recapture: Credit is recaptured only in the event that the home is sold within two years of purchase (exception for military families)
Credit Timing: Credit can be claimed in equal amounts over two years and can be claimed against 2008 taxes
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