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Housing Credit Information The National Association of Home Builders provides a comprehensive overview of the first-time homebuyer tax credit at www.federalhousingtaxcredit.com.   Help for Business Owners Established as "the Official Link to the U.S. Government," Business.GOV at www.business.gov is a unique website for business owners.   American Opportunity Credit For tax years beginning in 2009 and 2010, the Stimulus Act includes taxpayer-friendly modifications to the Hope Scholarship higher education tax credit (Hope Credit).