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The House votes 403-12 to pass legislation (H.R. 3548) that would extend and expand home buyer tax credits and net operating loss carryback rules into 2010, sending it to President Obama, who is expected to sign it today. The Worker, Homeownership, and Business Act, an unemployment insurance measure, would continue the $8,000 first-time home buyer tax credit through April 30, 2010, and create a new $6,500 tax credit for existing homeowners who want to purchase a different home as their primary residence. It would expand the NOL carryback provision to allow any business with a loss in either 2008 or 2009 to claim refunds of taxes paid within the prior five years. Among the revenue-raisers in the bill is a six-year delay of the implementation of a tax break on worldwide interest allocation slated for use by multinational firms—raising $20.1 billion.
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