Homebuyer Assistance and Improvement Act of 2010

(This measure has not been amended since it was passed by the House on June 29, 2010. The summary of that version is repeated here.)

Homebuyer Assistance and Improvement Act of 2010 - Amends the Internal Revenue Code to: (1) extend eligibility for the first-time homebuyer tax credit until September 30, 2010, for taxpayers who entered into a binding contract to purchase a principal residence before May 1, 2010; (2) extend the penalty for tendering a bad check to the Internal Revenue Service to tendering any instrument in payment, by any commercially acceptable means; and (3) authorize the Secretary of the Treasury to disclose prisoner tax return information to state agencies charged with the responsibility for administration of prisons.

Amends the Immigration and Nationality Act to extend through FY2015 the authority of the Secretary of Homeland Security (DHS) to collect a fee for the use of the electronic travel authorization system.

Amends the Travel Promotion Act of 2009 to extend the implementation of such Act until after the collection of fees for use of the electronic travel authorization system and extend until FY2015 the authority of the Secretary of the Treasury to transfer such fees to the Corporation for Travel Promotion.

Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

[111th Congress Public Law 198]
[From the U.S. Government Publishing Office]



[[Page 1355]]

            HOMEBUYER ASSISTANCE AND IMPROVEMENT ACT OF 2010

[[Page 124 STAT. 1356]]

Public Law 111-198
111th Congress

                                 An Act


 
 To amend the Internal Revenue Code of 1986 to extend the homebuyer tax 
credit for the purchase of a principal residence before October 1, 2010, 
 in the case of a written binding contract entered into with respect to 
       such principal residence before May 1, 2010, and for other 
            purposes. <<NOTE: July 2, 2010 -  [H.R. 5623]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Homebuyer 
Assistance and Improvement Act of 2010.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>>  SHORT TITLE.

    This Act may be cited as the ``Homebuyer Assistance and Improvement 
Act of 2010''.
SEC. 2. EXTENSION OF HOMEBUYER CREDIT FOR CERTAIN PURCHASES 
                    PURSUANT TO BINDING CONTRACTS.

    (a) In General.--Paragraph (2) of section 36(h) of the Internal 
Revenue Code of 1986 <<NOTE: 26 USC 36.>> is amended by striking 
``paragraph (1) shall be applied by substituting `July 1, 2010' '' and 
inserting ``and who purchases such residence before October 1, 2010, 
paragraph (1) shall be applied by substituting `October 1, 2010' ''.

    (b) Conforming Amendment.--Subparagraph (B) of section 36(h)(3) of 
such Code is amended by inserting ``, and for `October 1, 2010' '' after 
``for `July 1, 2010' ''.
    (c) Effective Date.--The amendments <<NOTE: 26 USC 36 note.>>  made 
by this section shall apply to residences purchased after June 30, 2010.
SEC. 3. APPLICATION OF BAD CHECKS PENALTY TO ELECTRONIC PAYMENTS.

    (a) In General.--Section 6657 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``If any check or money order in payment of 
        any amount'' and inserting ``If any instrument in payment, by 
        any commercially acceptable means, of any amount'', and
            (2) by striking ``such check'' each place it appears and 
        inserting ``such instrument''.

    (b) <<NOTE: 26 USC 6657 note.>>  Effective Dates.--The amendments 
made by this section shall apply to instruments tendered after the date 
of the enactment of this Act.
SEC. 4. DISCLOSURE OF PRISONER RETURN INFORMATION TO STATE 
                    PRISONS.

    (a) In General.--Subparagraph (A) of section 6103(k)(10) of the 
Internal Revenue Code of 1986 is amended--
            (1) by inserting ``and the head of any State agency charged 
        with the responsibility for administration of prisons'' after 
        ``the head of the Federal Bureau of Prisons'', and

[[Page 124 STAT. 1357]]

            (2) by striking ``Federal prison'' and inserting ``Federal 
        or State prison''.

    (b) Restriction on Redisclosure.--Subparagraph (B) of section 
6103(k)(10) of such Code <<NOTE: 26 USC 6103.>>  is amended--
            (1) by inserting ``and the head of any State agency charged 
        with the responsibility for administration of prisons'' after 
        ``the head of the Federal Bureau of Prisons'', and
            (2) by inserting ``or agency'' after ``such Bureau''.

    (c) Recordkeeping.--Paragraph (4) of section 6103(p) of such Code is 
amended by inserting ``(k)(10),'' before ``(l)(6),'' in the matter 
preceding subparagraph (A).
    (d) Clerical Amendment.--The heading of paragraph (10) of section 
6103(k) of such Code is amended by striking ``of prisoners to federal 
bureau of prisons'' and inserting ``to certain prison officials''.
    (e) <<NOTE: 26 USC 6103 note.>>  Effective Date.--The amendments 
made by this section shall apply to disclosures made after the date of 
the enactment of this Act.
SEC. 5. AMENDMENT OF TRAVEL PROMOTION ACT OF 2009.

    (a) Travel Promotion Fund Fees.--Section 217(h)(3)(B) of the 
Immigration and Nationality Act (8 U.S.C. 1187(h)(3)(B)) is amended--
            (1) by striking ``subsection (d) of section 11 of the Travel 
        Promotion Act of 2009.'' in clause (ii) and inserting 
        ``subsection (d) of the Travel Promotion Act of 2009 (22 U.S.C. 
        2131(d)).''; and
            (2) by striking ``September 30, 2014.'' in clause (iii) and 
        inserting ``September 30, 2015.''.

    (b) Implementation Beginning in Fiscal Year 2011.--Subsection (d) of 
the Travel Promotion Act of 2009 (22 U.S.C. 2131(d)) is amended--
            (1) by striking ``For fiscal year 2010, the'' in paragraph 
        (2)(A) and inserting ``The'';
            (2) by striking ``quarterly, beginning on January 1, 2010,'' 
        in paragraph (2)(A) and inserting ``monthly, immediately 
        following the collection of fees under section 
        217(h)(3)(B)(i)(I) of the Immigration and Nationality Act (8 
        U.S.C. 1187(h)(3)(B)(i)(I)),'';
            (3) by striking ``fiscal years 2011 through 2014,'' in 
        paragraph (2)(B) and inserting ``fiscal years 2012 through 
        2015,'';
            (4) by striking ``fiscal year 2010,'' in paragraph (3)(A) 
        and inserting ``fiscal year 2011,'';
            (5) by striking ``fiscal year 2011,'' each place it appears 
        in paragraph (3)(A) and inserting ``fiscal year 2012,''; and
            (6) by striking ``fiscal year 2010, 2011, 2012, 2013, or 
        2014'' in paragraph (4)(B) and inserting ``fiscal year 2011, 
        2012, 2013, 2014, or 2015''.
SEC. 6. PAYGO COMPLIANCE.

    The budgetary effects of this Act, for the purpose of complying with 
the Statutory Pay-As-You-Go Act of 2010, shall be determined by 
reference to the latest statement titled ``Budgetary Effects of PAYGO 
Legislation'' for this Act, submitted for printing in the

[[Page 124 STAT. 1358]]

Congressional Record by the Chairman of the House Budget Committee, 
provided that such statement has been submitted prior to the vote on 
passage.

    Approved July 2, 2010.

LEGISLATIVE HISTORY--H.R. 5623:
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CONGRESSIONAL RECORD, Vol. 156 (2010):
            June 29, considered and passed House.
            June 30, considered and passed Senate.

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