; (II) by redesignating subclause (II) as subclause (III); and (III) by inserting after subclause (I) the following: (II) Exception for victims of domestic violence An individual participating in the project involved who is a recent or current victim of domestic violence (as defined in section 40002(a)(8) of the Violence Against Women Act of 1994 ( 42 U.S.C. 13925(a)(8) )) shall not be considered to fail to be a qualified first-time homebuyer by reason of having a co-ownership interest in a principal residence with a person who committed domestic violence against the victim. ; (C) by redesignating subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively; (D) by inserting after subparagraph (B) the following: (C) Home replacement, repair, or improvement Qualified replacement costs or qualified repair or improvement costs with respect to a principal residence, if paid from an individual development account directly to the persons to whom the amounts are due. In this subparagraph: (i) Principal residence The term principal residence means— (I) with respect to payment of qualified replacement costs, a main residence the qualified replacement costs of which do not exceed 120 percent of the median house price in the area, as determined by the Secretary of Housing and Urban Development for purposes of section 203(b) of the National Housing Act ( 12 U.S.C. 1709(b) ) for a residence occupied by a number of families that corresponds to the number of households occupying the residence involved