Clayton Homes, the builder of modular and manufactured houses, is teaming up with H&R Block, the tax preparation service, to smooth the way for new home buyers to claim the new federal home-buyer tax credit that will apply to purchases made before April 30 and closed by the end of June.

"We don't know of a better way to deliver this message to people than when they are truly focused on finances, so a partnership between our companies makes perfect sense," said Kevin Clayton, president and CEO of Clayton Homes. "With the federal government both extending and expanding the tax credit for home buyers, with mortgage rates extremely low and with Clayton able to offer financing directly, this is a historic opportunity for more people to become homeowners,"

"From seniors looking to downsize, to families wanting to move, to those shopping for their first home, this credit paves the way for more people to positively impact their taxes through the benefits of home ownership," saidDave Mullin, marketing manager for H&R Block.

Clayton is wholly owned by Buffett's Berkshire-Hathaway Company, which also was a major investor in H&R Block until it sold off its holdings in 2007.