The $8,000 tax incentive for first-time home buyers, which had an expiration date of November 30, has been extended by Congress through April 30 of next year.  The tax break has been expanded to include a new category of buyers - those who have lived in their current home for at least five years, but want to purchase a new home as their primary residence. The credit amount for these buyers will begin on December 1 and is $6,500.  The April 30 deadline is the date by which buyers must have signed a purchase contract, eliminating the mad frenzy to eek closing out by the sunset date. Another 60-day window beyond the end of April is allowed to complete the closing of the deal.