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H.R. 4214 - Tax Deadline Simplification Act

JUN. 29, 2021

H.R. 4214; Tax Deadline Simplification Act

DATED JUN. 29, 2021
DOCUMENT ATTRIBUTES
  • Authors
    Lesko, Rep. Debbie
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-44564
  • Tax Analysts Electronic Citation
    2021 TNTF 228-10
Citations: H.R. 4214; Tax Deadline Simplification Act

117TH CONGRESS
1ST SESSION

H.R. 4214

To amend the Internal Revenue Code of 1986 to require estimated income tax installments to be paid on a quarterly basis.

IN THE HOUSE OF REPRESENTATIVES

JUNE 29, 2021

Mrs. LESKO (for herself and Mr. SCHNEIDER) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to require estimated income tax installments to be paid on a quarterly basis.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Tax Deadline Simplification Act".

SEC. 2. QUARTERLY INSTALLMENTS FOR ESTIMATED INCOME TAX PAYMENTS BY INDIVIDUAL.

(a) IN GENERAL. — The table contained in paragraph (2) of section 6654(c) of the Internal Revenue Code of 1986 is amended —

(1) by striking "June 15" and inserting "July 15", and

(2) by striking "September 15" and inserting "October 15".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to installments due in taxable years beginning after the date of the enactment of this Act.

DOCUMENT ATTRIBUTES
  • Authors
    Lesko, Rep. Debbie
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-44564
  • Tax Analysts Electronic Citation
    2021 TNTF 228-10
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