Taxpayer Extension Act

Bill: 116-hr-1558
Sponsor: full_name: Rep. Casten, Sean [D-IL-6]
Introduced: 2019-03-06
Policy area: Taxation
Subjects: Interest, dividends, interest rates

Tax administration and collection, taxpayers
Latest action: action_date: 2019-03-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-03-06
action_desc: Introduced in House
text: <p><b>Taxpayer Extension Act</b></p> <p>This bill extends the deadline for filing 2018 individual income tax returns from April 15, 2019, to May 20, 2019. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 1558 IN THE HOUSE OF REPRESENTATIVES March 6, 2019 Mr. Casten of Illinois (for himself, Ms. Underwood , Mrs. Davis of California , Mr. Cisneros , Mr. Van Drew , Mr. Sires , Mr. Swalwell of California , Ms. Moore , Mr. Nadler , Ms. Norton , Ms. Hill of California , Mr. Sean Patrick Maloney of New York , and Mr. Cicilline ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To delay by 5 weeks the time for individuals to file certain calendar year 2018 income tax returns.

1. Short title This Act may be cited as the Taxpayer Extension Act . 2. Delay of time for individuals to file certain income tax returns (a) In general For purposes of any return made under section 6012(a)(1), 6013, or 6017 on the basis of calendar year 2018, section 6072(a) of the Internal Revenue Code of 1986 shall be applied by substituting 20th day of May for 15th day of April . (b) Interest on withholding overpayments For the purposes of any tax deducted and withheld at the source during calendar year 2018, section 6513(b)(1) of the Internal Revenue Code of 1986 shall be applied by inserting (the 20th day of May in the case of a taxable year ending on December 31, 2018) before the period at the end. (c) Failure by individual To pay estimated income tax In the case of an installment of estimated tax with respect to 2018, section 6654(b)(2)(A) of the Internal Revenue Code of 1986 shall be applied by inserting (the 20th day of May in the case of a taxable year ending on December 31, 2018) before the comma at the end.