# Pub. L. 111-198: changes to the Internal Revenue Code

2010-07-02, 124 Stat. 1356. Source: <https://www.govinfo.gov/link/plaw/111/public/198>.

## Legislative history

- Bill: [H.R. 5623](https://www.congress.gov/bill/111th-congress/house-bill/5623)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

## § 36: First-time homebuyer credit

- § 36(h)(2): Pub. L. 111–198, § 2(a), substituted “and who purchases such residence before October 1, 2010, paragraph (1) shall be applied by substituting ‘October 1, 2010’ ” for “paragraph (1) shall be applied by substituting ‘July 1, 2010’ ”.
- § 36(h)(3)(B): Pub. L. 111–198, § 2(b), inserted “, and for ‘October 1, 2010’ ” after “for ‘July 1, 2010’ ”.

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(k)(10): Pub. L. 111–198, § 4(d), substituted “to certain prison officials” for “of prisoners to Federal Bureau of Prisons” in heading.
- § 6103(k)(10)(A): Pub. L. 111–198, § 4(a), inserted “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 substituted “Federal or State prison” for “Federal prison”.
- § 6103(k)(10)(B): Pub. L. 111–198, § 4(b), inserted “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 “or agency” after “such Bureau”.
- § 6103(p)(4): Pub. L. 111–198, § 4(c), inserted “(k)(10),” before “(l)(6)” in introductory provisions.

## § 6657: Bad checks

- § 6657: Pub. L. 111–198, § 3(a)(2), substituted “such instrument” for “such check” wherever appearing.
- § 6657: Pub. L. 111–198, § 3(a)(1), substituted “If any instrument in payment, by any commercially acceptable means, of any amount” for “If any check or money order in payment of any amount”.