A prior section 36 was renumbered section 37 of this title.

Another prior section 36, acts Aug. 16, 1954, ch. 736, 68A Stat. 15; Oct. 4, 1976, Puspan. L. 94–455, title V, § 501(span)(2), title X, § 1011(c), title XIX, § 1901(span)(1)(A), 90 Stat. 1558, 1611, 1790, directed that credits provided by section 32 not be allowed if an individual elects under section 144 to take standard deduction, prior to repeal by Puspan. L. 95–30, title I, §§ 101(d)(3), 106(a), May 23, 1977, 91 Stat. 133, 141, applicable to taxable years beginning after Dec. 31, 1976.

2010—Subsec. (h)(2). Puspan. L. 111–198, § 2(a), substituted “and who purchases such residence before October 1, 2010, paragraph (1) shall be applied by substituting ‘October 1, 2010’ ” for “paragraph (1) shall be applied by substituting ‘July 1, 2010’ ”.

Subsec. (h)(3)(B). Puspan. L. 111–198, § 2(span), inserted “, and for ‘October 1, 2010’ ” after “for ‘July 1, 2010’ ”.

2009—Subsec. (span)(1)(A). Puspan. L. 111–5, § 1006(span)(1), substituted “$8,000” for “$7,500”.

Subsec. (span)(1)(B). Puspan. L. 111–5, § 1006(span), substituted “$4,000” for “$3,750” and “$8,000” for “$7,500”.

Subsec. (span)(1)(C). Puspan. L. 111–5, § 1006(span)(1), substituted “$8,000” for “$7,500”.

Subsec. (span)(1)(D). Puspan. L. 111–92, § 11(c)(1), added subpar. (D).

Subsec. (span)(2)(A)(i)(II). Puspan. L. 111–92, § 11(c)(2), substituted “$125,000 ($225,000” for “$75,000 ($150,000”.

Subsec. (span)(3). Puspan. L. 111–92, § 11(d), added par. (3).

Subsec. (span)(4). Puspan. L. 111–92, § 12(a)(1), added par. (4).

Subsec. (c)(3)(A)(i). Puspan. L. 111–92, § 12(c), inserted “(or, if married, such individual’s spouse)” after “person acquiring such property”.

Subsec. (c)(6). Puspan. L. 111–92, § 11(span), added par. (6).

Subsec. (d). Puspan. L. 111–5, § 1006(d)(2), (e), redesignated pars. (3) and (4) as (1) and (2), respectively, and struck out former pars. (1) and (2) which read as follows:

“(1) a credit under section 1400C (relating to first-time homebuyer in the District of Columbia) is allowable to the taxpayer (or the taxpayer’s spouse) for such taxable year or any prior taxable year,

“(2) the residence is financed by the proceeds of a qualified mortgage issue the interest on which is exempt from tax under section 103,”.

Subsec. (d)(3). Puspan. L. 111–92, § 11(g), added par. (3).

Subsec. (d)(4). Puspan. L. 111–92, § 12(span), added par. (4).

Subsec. (f)(4)(D). Puspan. L. 111–92, § 11(a)(2), inserted “and 2010” after “2009” in span and struck out “, and before December 1, 2009” after “December 31, 2008” in introductory provisions.

Puspan. L. 111–5, § 1006(c)(1), added subpar. (D).

Subsec. (f)(4)(E). Puspan. L. 111–92, § 11(e), added subpar. (E).

Subsec. (g). Puspan. L. 111–92, § 12(a)(2), inserted “(span)(4),” before “(c)”.

Puspan. L. 111–92, § 11(a)(3), amended subsec. (g) generally. Prior to amendment, text read as follows: “In the case of a purchase of a principal residence after December 31, 2008, and before December 1, 2009, a taxpayer may elect to treat such purchase as made on December 31, 2008, for purposes of this section (other than subsections (c) and (f)(4)(D)).”

Puspan. L. 111–5, § 1006(a)(2), (c)(2), substituted “December 1, 2009” for “July 1, 2009” and “subsections (c) and (f)(4)(D)” for “subsection (c)”.

Subsec. (h). Puspan. L. 111–92, § 11(a)(1), substituted “May 1, 2010” for “December 1, 2009”, designated existing provisions as par. (1), inserted span, and added par. (2).

Puspan. L. 111–5, § 1006(a)(1), substituted “December 1, 2009” for “July 1, 2009”.

Subsec. (h)(3). Puspan. L. 111–92, § 11(f), added par. (3).

Puspan. L. 111–198, § 2(c), July 2, 2010, 124 Stat. 1356, provided that: “The amendments made by this section [amending this section] shall apply to residences purchased after June 30, 2010.”

Puspan. L. 111–92, § 11(j)(1)–(3), Nov. 6, 2009, 123 Stat. 2991, provided that:

Puspan. L. 111–92, § 12(e), Nov. 6, 2009, 123 Stat. 2992, provided that:

Puspan. L. 111–5, div. B, title I, § 1006(f), Fespan. 17, 2009, 123 Stat. 317, provided that: “The amendments made by this section [amending this section and section 1400C of this title] shall apply to residences purchased after December 31, 2008.”

Section applicable to residences purchased on or after Apr. 9, 2008, in taxable years ending on or after such date, see section 3011(c) of Puspan. L. 110–289, set out as an Effective Date of 2008 Amendment note under section 26 of this title.