[United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
[From the U.S. Government Printing Office, www.gpo.gov]


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 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

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(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

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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.