by a mortgage). (2) Reporting of real estate transactions If the Secretary requires information reporting under section 6045 by a person described in subsection (e)(2) thereof to verify the eligibility of taxpayers for the credit allowable by this section, the exception provided by section 6045(e)(5) shall not apply. . (b) Conforming amendment relating to basis adjustment Subsection (a) of section 1016 of the Internal Revenue Code of 1986, as amended by section 213, is further amended— (1) by redesignating paragraphs (38) and (39) as paragraphs (39) and (40), respectively