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First – Time Homebuyers Credit - A tax credit of up to $8,000 is now available for qualified first-time home buyers purchasing a principal residence on or after January 1, 2009 and before December 1, 2009. Unlike the tax credit enacted in 2008, the new credit does not have to be repaid. It comes with a few rules, http://www.federalhousingtaxcredit.com/