[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5623 Enrolled Bill (ENR)]

        H.R.5623

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 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
        (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 Congressional 
Record by the Chairman of the House Budget Committee, provided that 
such statement has been submitted prior to the vote on passage.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.