Homebuyer Assistance and Improvement Act of 2010
PL 111-198 (H.R.5623), enacted 07/02/2010

124 STAT. 1356 
PUBLIC LAW 111–198—JULY 2, 2010 
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. 
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 PAY-
MENTS. 
(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 
26 USC 6657 
note. 
26 USC 36 note. 
26 USC 36. 
26 USC 1 note. 
Homebuyer 
Assistance and 
Improvement Act 
of 2010. 
July 2, 2010 
[H.R. 5623] 
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10:01 Dec 06, 2012
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124 STAT. 1357 
PUBLIC LAW 111–198—JULY 2, 2010 
(2) by striking ‘‘Federal prison’’ and inserting ‘‘Federal or 
State prison’’. 
(b) RESTRICTION ON REDISCLOSURE.—Subparagraph (B) of sec-
tion 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.—Sub-
section (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 fol-
lowing 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 para-
graph (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 
26 USC 6103 
note. 
26 USC 6103. 
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124 STAT. 1358 
PUBLIC LAW 111–198—JULY 2, 2010 
LEGISLATIVE HISTORY—H.R. 5623: 
CONGRESSIONAL RECORD, Vol. 156 (2010): 
June 29, considered and passed House. 
June 30, considered and passed Senate. 
Congressional Record by the Chairman of the House Budget Com-
mittee, provided that such statement has been submitted prior 
to the vote on passage. 
Approved July 2, 2010. 
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