I 
111TH CONGRESS 
2D SESSION 
H. R. 5623 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 29, 2010 
Mrs. DAHLKEMPER (for herself, Mr. KRATOVIL, Mr. CHILDERS, Mr. LEVIN, 
Mr. LEWIS of Georgia, Ms. BERKLEY, Ms. TITUS, and Mr. COURTNEY) 
introduced the following bill; which was referred to the Committee on 
Ways and Means, and in addition to the Committees on the Budget, 
Homeland Security, and Energy and Commerce, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
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 prin-
cipal residence before May 1, 2010, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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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 CON-
TRACTS. 
(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 ELEC-
TRONIC PAYMENTS. 
(a) IN GENERAL.—Section 6657 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘If any check or money order in 
payment of any amount’’ and inserting ‘‘If any in-
strument in payment, by any commercially accept-
able means, of any amount’’, and 
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(2) by striking ‘‘such check’’ each place it ap-
pears 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 adminis-
tration of prisons’’ after ‘‘the head of the Federal 
Bureau of Prisons’’, and 
(2) by striking ‘‘Federal prison’’ and inserting 
‘‘Federal or State prison’’. 
(b) RESTRICTION
ON
REDISCLOSURE.—Subpara-
graph (B) of section 6103(k)(10) of such Code is amend-
ed— 
(1) by inserting ‘‘and the head of any State 
agency charged with the responsibility for adminis-
tration of prisons’’ after ‘‘the head of the Federal 
Bureau of Prisons’’, and 
(2) by inserting ‘‘or agency’’ after ‘‘such Bu-
reau’’. 
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