text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Homebuyer Tax Credit Improvement Act 
  of 2009''.
  
  SEC. 2. PROVISIONS TO ENHANCE THE ADMINISTRATION OF THE FIRST-TIME 
                HOMEBUYER TAX CREDIT.
  
      (a) Age Limitation.--
              (1) In general.--Subsection (b) of section 36 of the 
          Internal Revenue Code of 1986 is amended by adding at the end 
          the following new paragraph:
              ``(3) 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 7703), the taxpayer shall be treated as 
          meeting the age requirement of the preceding sentence if the 
          taxpayer or the taxpayer's spouse meets such age 
          requirement.''.
              (2) Conforming amendment.--Subsection (g) of section 36 of 
          such Code is amended by striking ``subsections (c) and 
          (f)(4)(D)'' and inserting ``subsection (b)(3), (c), and 
          (f)(4)(D)''.
      (b) Documentation Requirement.--Subsection (d) of section 36 of 
  such Code is amended by striking ``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 following new paragraph:
              ``(3) the taxpayer fails to attach to the return of tax for 
          such taxable year a properly executed copy of the settlement 
          statement used to complete such purchase.''.
      (c) Restriction on Married Individual Acquiring Residence From 
  Family of Spouse.--Clause (i) of section 36(c)(3)(A) of such Code is 
  amended by inserting ``(or, if married, such individual's spouse)'' 
  after ``person acquiring such property''.
      (d) Certain Errors With Respect to the First-Time Homebuyer Tax 
  Credit Treated as Mathematical or Clerical Errors.--Paragraph (2) of 
  section 6213(g) of such Code is amended by striking ``and'' at the end 
  of subparagraph (M), by striking the period at the end of subparagraph 
  (N) and inserting ``, and'', and by inserting after subparagraph (N) 
  the following new subparagraph:
                      ``(O) an entry on a return claiming the credit 
                  under section 36 if--
                              ``(i) the Secretary obtains information 
                          from the person issuing the TIN of the taxpayer 
                          that indicates that the taxpayer does not meet 
                          the age requirement of section 36(b)(3),
                              ``(ii) information provided to the 
                          Secretary by the taxpayer on an income tax 
                          return for at least one of the 2 preceding 
                          taxable years is inconsistent with eligibility 
                          for such credit, or
                              ``(iii) the taxpayer fails to attach to the 
                          return the form described in section 
                          36(d)(3).''.
      (e) Effective Date.--
              (1) In general.--Except as otherwise provided in this 
          subsection, the amendments made by this section shall apply to 
          purchases after the date of the enactment of this Act.
              (2) Documentation requirement.--The amendments made by 
          subsection (b) shall apply to returns for taxable years ending 
          after the date of the enactment of this Act.
              (3) Treatment as mathematical and clerical errors.--The 
          amendments made by subsection (d) shall apply to returns for 
          taxable years ending on or after April 9, 2008.
  
  SEC. 3. CERTAIN TAX RETURN PREPARERS REQUIRED TO FILE RETURNS 
                ELECTRONICALLY.
  
      (a) In General.--Subsection (e) of section 6011 of the Internal 
  Revenue Code of 1986 is amended by adding at the end the following new 
  paragraph:
              ``(3) Special rule for tax return preparers.--
                      ``(A) In general.--The Secretary shall require than 
                  any individual income tax return prepared by a tax 
                  return preparer be filed on magnetic media if--
                              ``(i) such return is filed by such tax 
                          return preparer, and
                              ``(ii) such tax return preparer is a 
                          specified tax return preparer for the calendar 
                          year during which such return is filed.
                      ``(B) Specified tax return preparer.--For purposes 
                  of this paragraph, the term `specified tax return 
                  preparer' means, with respect to any calendar year, any 
                  tax return preparer unless such preparer reasonably 
                  expects to file 100 or fewer individual income tax 
                  returns during such calendar year.
                      ``(C) Individual income tax return.--For purposes 
                  of this paragraph, the term `individual income tax 
                  return' means any return of the tax imposed by subtitle 
                  A on individuals, estates, or trusts.''.
      (b) Conforming Amendment.--Paragraph (1) of section 6011(e) of such 
  Code is amended by striking ``The Secretary may not'' and inserting 
  ``Except as provided in paragraph (3), the Secretary may not''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to returns filed after December 31, 2010.
target: Homebuyer Tax Credit Improvement Act of 2009 - Amends the Internal Revenue Code, with respect to the first-time homebuyer tax credit, to: (1) deny such credit to taxpayers under the age of 18; (2) require a taxpayer claiming such credit to attach to their returns a properly executed copy of the settlement statement used to purchase their residence; and (3) prohibit a credit for residences acquired from a spouse.
  
  Requires tax return preparers to file tax returns electronically unless they reasonably expect to file 100 or fewer individual income returns in a calendar year.
feat_title: To amend the Internal Revenue Code of 1986 to enhance the administration of, and reduce fraud related to, the first-time homebuyer tax credit, and for other purposes.