H. R. 5623 

One Hundred Eleventh Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the fifth day of January, two thousand and ten 

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. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. 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 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 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) 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 
H. R. 5623—2 

(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 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) 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 
H. R. 5623—3 

Congressional Record by the Chairman of the House Budget Committee, provided that such statement has been submitted prior 

to the vote on passage. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.