An interesting question came up recently from one of my buyers who owns some land but not a primary residence - does the buyer still get the credit? Based on the National Association of Home Builder's website - it appears the buyer will qualify - but I would recommend a call to your tax professional for confirmation.
A link to the fact sheet is below for your reference. Hurry - time is running out - you have until November 30th to close on a new primary residence.
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