of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new section: 6050AA. Returns relating to acquisition of United States agricultural interests by disqualified persons (a) In general The required reporting person, with respect to any acquisition of any United States agricultural interest by a presumptively disqualified person to which section 5000E(a) applies, shall make a return at such time as the Secretary may provide setting forth— (1) the name, address, and TIN of such presumptively disqualified person, (2) a description of such United States agricultural interest (including the street address, if applicable), and (3) the amount paid for such United States agricultural interest. (b) Statement To be furnished to presumptively disqualified person Every person required to make a return under subsection (a) shall furnish, at such time as the Secretary may provide, to each presumptively disqualified person whose name is required to be set forth in such return a written statement showing— (1) the name and address of the information contact of the required reporting person, and (2) the information described in paragraphs (1), (2), and (3) of subsection (a) which relates to such disqualified person. (c) Required reporting person For purposes of this section, the term required reporting person means, with respect to any acquisition of any United States agricultural interest— (1) the person (including any attorney or title company) responsible for closing the transaction in which such United States agricultural interest is acquired, or (2) if no one is responsible for closing such transaction (or in such other cases as the Secretary may provide), the transferor of such United States agricultural interest. (d) Presumptively disqualified person For purposes of this section, the term presumptively disqualified person means any person unless such person furnishes to the required reporting person an affidavit by the such person stating, under penalty of perjury, that such