With the last 2 home buyer tax credits, you couldn't have owned a home in the past 3 years. With the extension and amendment to the tax credit, someone who hasn't owned in the last 3 years (1st-time buyers) are still eligible for up to $8,000 if they qualify, but now repeat buyers buying a primary residence who have owned and occupied a home for 5 of the last 8 years can get a tax credit up to $6,500.
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