such credit for a taxable year with respect to the purchase of a residence made after the last day of such taxable year, . (f) IRS recordkeeping Notwithstanding the limitations on assessment and collection under section 6501 of the Internal Revenue Code of 1986, the Commissioner of Internal Revenue shall maintain records of returns and return information (as defined in section 6103(b)(2) of such Code) of any taxpayer claiming the credit under section 36 of such Code (as amended by this section) for the taxable year in which such credit is claimed and succeeding taxable years in the individual master files of the Internal Revenue Service. (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.