To amend the Internal Revenue Code of 1986 to allow individuals to avoid a penalty for failure to pay income tax by timely paying 125 percent of the income tax liability for the prior year.
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Chicago
U.S. Congress. House. Simplify Automatic Filing Extensions Act. H.R. 990. 119th
Cong., 1st
sess., Introduced in House February 5, 2025. https://www.govinfo.gov/app/details/BILLS-119hr990ih.
APA
Congress, House of Representatives (2025, February 5). Simplify Automatic Filing Extensions Act (H.R. 990 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr990ih.
MLA
United States, Congress, House of Representatives. Simplify Automatic Filing Extensions Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr990ih. 119th Congress, H.R. 990, Introduced in House 5 Feb. 2025.
