diff -r 5176e8a2e258 Modules/_elementtree.c
--- a/Modules/_elementtree.c	Wed Dec 09 19:45:07 2015 +0200
+++ b/Modules/_elementtree.c	Wed Dec 09 20:10:58 2015 +0200
@@ -2492,7 +2492,15 @@ treebuilder_handle_start(TreeBuilderObje
     }
 
     if (self->element_factory && self->element_factory != Py_None) {
-        node = PyObject_CallFunction(self->element_factory, "OO", tag, attrib);
+        if (attrib == Py_None) {
+            attrib = PyDict_New();
+            if (!attrib)
+                return NULL;
+            node = PyObject_CallFunction(self->element_factory, "OO", tag, attrib);
+            Py_DECREF(attrib);
+        }
+        else
+            node = PyObject_CallFunction(self->element_factory, "OO", tag, attrib);
     } else {
         node = create_new_element(tag, attrib);
     }
@@ -2959,12 +2967,8 @@ expat_start_handler(XMLParserObject* sel
             attrib_in += 2;
         }
     } else {
-        /* Pass an empty dictionary on */
-        attrib = PyDict_New();
-        if (!attrib) {
-            Py_DECREF(tag);
-            return;
-        }
+        Py_INCREF(Py_None);
+        attrib = Py_None;
     }
 
     if (TreeBuilder_CheckExact(self->target)) {
@@ -2973,6 +2977,14 @@ expat_start_handler(XMLParserObject* sel
                                        tag, attrib);
     }
     else if (self->handle_start) {
+        if (attrib == Py_None) {
+            Py_DECREF(attrib);
+            attrib = PyDict_New();
+            if (!attrib) {
+                Py_DECREF(tag);
+                return;
+            }
+        }
         res = PyObject_CallFunction(self->handle_start, "OO", tag, attrib);
     } else
         res = NULL;