Waiver of recapture for purchases in 2009 and 2010
In the case of any credit allowed with respect to the purchase of a principal residence after December 31, 2008 —
(i)#
paragraph (1) shall not apply, and
(ii)#
paragraph (2) shall apply only if the disposition or cessation described in paragraph (2) with respect to such residence occurs during the 36-month period beginning on the date of the purchase of such residence by the taxpayer.