[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4760 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4760

 To amend the Internal Revenue Code of 1986 to require individuals to 
 provide their Social Security number in order to claim the first-time 
                         homebuyer tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 2010

   Mr. Sam Johnson of Texas introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to require individuals to 
 provide their Social Security number in order to claim the first-time 
                         homebuyer tax credit.

    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 ``First-Time Homebuyer Tax Credit 
Eligibility Verification Act of 2010''.

SEC. 2. SOCIAL SECURITY NUMBER REQUIRED FOR FIRST-TIME HOMEBUYER TAX 
              CREDIT.

    (a) In General.--Subsection (d) of section 36 of the Internal 
Revenue Code of 1986 is amended--
            (1) by redesignating paragraphs (1), (2), (3), and (4) as 
        subparagraphs (A), (B), (C), and (D), respectively,
            (2) by moving such subparagraphs 2 ems to the right,
            (3) by striking ``No credit'' and inserting the following:
            ``(1) In general.--No credit'', and
            (4) by striking ``or'' at the end of subparagraph (C), by 
        striking the period at the end of paragraph (D) and inserting 
        ``, or'', and by adding at the end the following:
                    ``(E) the taxpayer does not include the taxpayer's 
                social security number on the return of tax for such 
                taxable year.
            ``(2) Joint returns.--In the case of a joint return, the 
        requirement of subparagraph (E) shall be treated as met if the 
        social security number of either spouse is included on such 
        return.
            ``(3) Omission treated as mathematical or clerical error.--
        Any failure to meet the requirement of subparagraph (E) shall 
        be treated as a mathematical or clerical error and assessed 
        according to section 6213(b)(1).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to residences purchased after the date of the enactment of this 
Act.
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