123STA T . 2 9 91 PUBLIC LA W 111 – 92 —NOV . 6, 2 0 09 ‘ ‘ (B)par a g rap h ( 2 ) s ha l l be appl i e d b y s u bs t ituti n g ‘ J uly 1, 2 0 11 ’fo r ‘July 1, 2010’ . ’’. (g) DEP E ND EN TSI NE LIG I B LE FORC REDIT. —S ubse c tion (d) of sec - tion 36 of the Internal R e v enue Code of 1 98 6isa m ended by stri k ing ‘‘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 follo w ing new paragraph
‘‘(3) a deduction under section 1 5 1 with respect to such ta x payer is allowable to another taxpayer for such taxable year.’’. (h) IRS MA T H E M ATI C AL E RROR AU THORIT Y .— P aragraph (2) of section 6213(g) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘and’’ at the end of subparagraph (M), (2) by striking the period at the end of subparagraph ( N ) and inserting ‘‘, and’’, and (3) by inserting after subparagraph (N) the following new subparagraph: ‘‘( O ) an omission of any increase re q uired under section 36(f) with respect to the recapture of a credit allowed under section 36.’’. (i) COORDINATION W ITH F IRST-TIME H OMEBUYER CREDIT FOR DISTRICT OF COLUMBIA.—Paragraph ( 4 ) of section 1400C(e) of the Internal Revenue Code of 1986 is amended by striking ‘‘and before December 1, 2009,’’. ( j ) EFFECTI V E DATES.— (1) IN GENERAL.— T he amendments made by subsections (b), (c), (d), and (g) shall apply to residences purchased after the date of the enactment of this Act. (2) E X TENSIONS.—The amendments made by subsections (a), (f), and (i) shall apply to residences purchased after November 30, 2009. (3) WAIVER OF RECAPTURE.—The amendment made by sub- section (e) shall apply to dispositions and cessations after December 31, 2008. (4) MATHEMATICAL ERROR AUTHORITY.—The amendments made by subsection (h) shall apply to returns for taxable years ending on or after April 9, 2008. SEC.12 . PROVI SIO N S T OEN HA NCE THE A DM INISTRATION O F THE FIRST - TIME HOME BUY ER TA X CREDIT. (a) AGE L IMITATION.— (1) IN GENERAL.—Subsection (b) of section 36 of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new paragraph: ‘‘(4) AGE LIMITATION.—No credit shall be allowed under subsection (a) with respect to the purchase of any residence unless the taxpayer has attained age 18 as of the date of such purchase. In the case of any taxpayer who is married (within the meaning of section 7 703), the taxpayer shall be treated as meeting the age requirement of the preceding sen- tence if the taxpayer or the taxpayer’s spouse meets such age requirement.’’. (2) CONFORMING AMENDMENT.—Subsection (g) of section 36 of such Code, as amended by this Act, is amended by inserting ‘‘(b)(4),’’ before ‘‘(c)’’. (b) DOCUMENTATION RE Q UIREMENT.—Subsection (d) of section 36 of the Internal Revenue Code of 1986, as amended by this 26USC3 6 . 26 USC 62 1 3 note . 26 USC 36 note. 26 USC 36 note. 26 USC 36 note. Ap p licab ilit y . 26USC1 40 0C. 26 USC 6213. 26 USC 36.
