I 
111TH CONGRESS 
1ST SESSION H. R. 3901 
To amend the Internal Revenue Code of 1986 to enhance the administration 
of, and reduce fraud related to, the first-time homebuyer tax credit, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 22, 2009 
Mr. LEWIS of Georgia (for himself, Mr. BOUSTANY, Mr. PASCRELL, Mr. 
CROWLEY, and Ms. TITUS) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to enhance 
the administration of, and reduce fraud related to, the 
first-time homebuyer tax credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Homebuyer Tax Credit 
Improvement Act of 2009’’. 
SEC. 2. PROVISIONS TO ENHANCE THE ADMINISTRATION 
OF THE FIRST-TIME HOMEBUYER TAX CRED-
IT. 
(a) AGE LIMITATION.— 
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(1) IN GENERAL.—Subsection (b) of section 36 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph: 
‘‘(3) AGE LIMITATION.—No credit shall be al-
lowed under subsection (a) with respect to the pur-
chase of any residence unless the taxpayer has at-
tained age 18 as of the date of such purchase. In 
the case of any taxpayer who is married (within the 
meaning of section 7703), the taxpayer shall be 
treated as meeting the age requirement of the pre-
ceding sentence if the taxpayer or the taxpayer’s 
spouse meets such age requirement.’’. 
(2) CONFORMING AMENDMENT.—Subsection (g) 
of section 36 of such Code is amended by striking 
‘‘subsections (c) and (f)(4)(D)’’ and inserting ‘‘sub-
section (b)(3), (c), and (f)(4)(D)’’. 
(b) DOCUMENTATION
REQUIREMENT.—Subsection 
(d) of section 36 of such Code is amended by striking ‘‘or’’ 
at the end of paragraph (1), by striking the period at the 
end of paragraph (2) and inserting ‘‘, or’’, and by adding 
at the end the following new paragraph: 
‘‘(3) the taxpayer fails to attach to the return 
of tax for such taxable year a properly executed copy 
of the settlement statement used to complete such 
purchase.’’. 
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(c) RESTRICTION ON MARRIED INDIVIDUAL ACQUIR-
ING RESIDENCE FROM FAMILY OF SPOUSE.—Clause (i) 
of section 36(c)(3)(A) of such Code is amended by insert-
ing ‘‘(or, if married, such individual’s spouse)’’ after ‘‘per-
son acquiring such property’’. 
(d) CERTAIN ERRORS WITH RESPECT
TO
THE 
FIRST-TIME HOMEBUYER TAX CREDIT TREATED
AS 
MATHEMATICAL OR CLERICAL ERRORS.—Paragraph (2) 
of section 6213(g) of such Code is amended by striking 
‘‘and’’ at the end of subparagraph (M), by striking the 
period at the end of subparagraph (N) and inserting ‘‘, 
and’’, and by inserting after subparagraph (N) the fol-
lowing new subparagraph: 
‘‘(O) an entry on a return claiming the 
credit under section 36 if— 
‘‘(i) the Secretary obtains information 
from the person issuing the TIN of the 
taxpayer that indicates that the taxpayer 
does not meet the age requirement of sec-
tion 36(b)(3), 
‘‘(ii) information provided to the Sec-
retary by the taxpayer on an income tax 
return for at least one of the 2 preceding 
taxable years is inconsistent with eligibility 
for such credit, or 
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‘‘(iii) the taxpayer fails to attach to 
the return the form described in section 
36(d)(3).’’. 
(e) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to purchases after the date 
of the enactment of this Act. 
(2) 
DOCUMENTATION
REQUIREMENT.—The 
amendments made by subsection (b) shall apply to 
returns for taxable years ending after the date of the 
enactment of this Act. 
(3) TREATMENT AS MATHEMATICAL AND CLER-
ICAL
ERRORS.—The amendments made by sub-
section (d) shall apply to returns for taxable years 
ending on or after April 9, 2008. 
SEC. 3. CERTAIN TAX RETURN PREPARERS REQUIRED TO 
FILE RETURNS ELECTRONICALLY. 
(a) IN GENERAL.—Subsection (e) of section 6011 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(3) SPECIAL
RULE
FOR
TAX
RETURN
PRE-
PARERS.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
require than any individual income tax return 
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prepared by a tax return preparer be filed on 
magnetic media if— 
‘‘(i) such return is filed by such tax 
return preparer, and 
‘‘(ii) such tax return preparer is a 
specified tax return preparer for the cal-
endar year during which such return is 
filed. 
‘‘(B) 
SPECIFIED
TAX
RETURN
PRE-
PARER.—For purposes of this paragraph, the 
term ‘specified tax return preparer’ means, with 
respect to any calendar year, any tax return 
preparer unless such preparer reasonably ex-
pects to file 100 or fewer individual income tax 
returns during such calendar year. 
‘‘(C) INDIVIDUAL INCOME TAX RETURN.— 
For purposes of this paragraph, the term ‘indi-
vidual income tax return’ means any return of 
the tax imposed by subtitle A on individuals, es-
tates, or trusts.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (1) of 
section 6011(e) of such Code is amended by striking ‘‘The 
Secretary may not’’ and inserting ‘‘Except as provided in 
paragraph (3), the Secretary may not’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns filed after December 31, 
2010. 
Æ 
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