89 STAT. 244
PUBLIC LAW 94-45—JUNE 30, 1975
"(4) CERTIFICATION MUST BE ATTACHED TO RETURN.—This section does not apply to any residence (other than a residence constructed by the taxpayer) unless there is attached to the return of tax on which the credit is claimed a written certification (which may be in any form) signed by the seller of such residence that— "(A) construction of the residence began before March 26, 1975, and "(B) the purchase price of the residence is the lowest price at which the residence was offered for sale after February 28, 1975. For purposes of this paragraph, a written certification filed by a taxpayer is sufficient whether or not it is on a form prescribed by the Secretary or his delegate so long as such certification is signed by the seller and contains the information required under this paragraph.". Ante, p. 32. _(b) Section 208(b) of the Tax Reduction Act of 1975 (relating to 26 USC 44 note, suits to recover amounts of price increases) is amended by striking out "ever offered for sale," each time it appears therein and inserting in lieu thereof "offered for sale after February 28, 1975,". Approved June 30, 1975.
LEGISLATIVE HISTORY: HOUSE REPORTS: No. 94-220 (Comm. on Ways and Means) and No. 94-328 (Comm. of Conference). SENATE REPORT No. 94-200 (Comm. on Labor and Public Welfare). CONGRESSIONAL RECORD, Vol. 121 (1975): May 21, considered and passed House. June 20, considered and passed Senate, amended. June 26, House and Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 11, No. 27: June 30, Presidential statement.
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