3.0.0 2382 2019-02-20T21:34:21Z 2019-02-23T17:41:02Z House H HR 2011-06-24 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. JENKINS:H.R. 2382.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution and Amendment XVI of the United StatesConstitution.[Page H4576]]]> hswm00 Ways and Means Committee House Standing Referred to 2011-06-24T13:01:00Z Tax Return Due Date Simplification and Modernization Act of 2011 112 845 S 2011-04-14 Read twice and referred to the Committee on Finance. Related bill CRS 2011-06-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2011-06-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2011-06-24 Introduced in House IntroReferral 1000 9 Library of Congress J000290 Rep. Jenkins, Lynn [R-KS-2] Lynn Jenkins R KS 2 N C001038 Rep. Crowley, Joseph [D-NY-7] JOSEPH CROWLEY D NY 7 2012-04-16 False C001064 Rep. Campbell, John [R-CA-48] John Campbell R CA 48 2012-05-07 False S000344 Rep. Sherman, Brad [D-CA-27] BRAD SHERMAN D CA 27 2012-05-15 False R000462 Rep. Rothman, Steven R. [D-NJ-9] STEVEN ROTHMAN D NJ R. 9 2012-05-15 False R000487 Rep. Royce, Edward R. [R-CA-40] ED ROYCE R CA 40 2012-05-17 False M001138 Rep. Manzullo, Donald A. [R-IL-16] DONALD MANZULLO R IL 16 2012-05-17 False K000375 Rep. Keating, William R. [D-MA-10] William Keating D MA R. 10 2012-06-05 False Q000023 Rep. Quigley, Mike [D-IL-5] Mike Quigley D IL 5 2012-06-05 False P000598 Rep. Polis, Jared [D-CO-2] Jared Polis D CO 2 2012-06-05 False H001047 Rep. Himes, James A. [D-CT-4] James Himes D CT A. 4 2012-06-29 False P000593 Rep. Perlmutter, Ed [D-CO-7] Ed Perlmutter D CO 7 2012-07-11 False P000602 Rep. Pompeo, Mike [R-KS-4] Mike Pompeo R KS 4 2012-07-18 False S001168 Rep. Sarbanes, John P. [D-MD-3] John Sarbanes D MD P. 3 2012-07-18 False G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2012-07-19 False S000480 Rep. Slaughter, Louise McIntosh [D-NY-28] LOUISE SLAUGHTER D NY M. 28 2012-07-19 False C001083 Rep. Carney, John C., Jr. [D-DE-At Large] John Carney D DE C. 0 2012-07-19 False P000595 Rep. Peters, Gary C. [D-MI-9] Gary Peters D MI 9 2012-07-19 False J000126 Rep. Johnson, Eddie Bernice [D-TX-30] EDDIE JOHNSON D TX BERNICE 30 2012-07-26 False K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2012-07-26 False R000053 Rep. Rangel, Charles B. [D-NY-15] CHARLES RANGEL D NY B. 15 2012-08-01 False S001180 Rep. Schrader, Kurt [D-OR-5] Kurt Schrader D OR 5 2012-08-01 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2012-08-01 False P000594 Rep. Paulsen, Erik [R-MN-3] Erik Paulsen R MN 3 2012-08-01 False C001061 Rep. Cleaver, Emanuel [D-MO-5] Emanuel Cleaver D MO 5 2012-08-02 False C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2012-08-02 False T000469 Rep. Tonko, Paul [D-NY-21] Paul Tonko D NY 21 2012-08-02 False C001084 Rep. Cicilline, David N. [D-RI-1] David Cicilline D RI N. 1 2012-09-12 False B001278 Rep. Bonamici, Suzanne [D-OR-1] Suzanne Bonamici D OR 1 2012-09-12 False D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2012-09-12 False G000567 Rep. Griffin, Tim [R-AR-2] Tim Griffin R AR 2 2012-09-12 False E000288 Rep. Ellison, Keith [D-MN-5] Keith Ellison D MN 5 2012-09-14 False E000179 Rep. Engel, Eliot L. [D-NY-17] ELIOT ENGEL D NY L. 17 2012-09-14 False L000263 Rep. Levin, Sander M. [D-MI-12] SANDER LEVIN D MI M. 12 2012-09-19 False P000523 Rep. Price, David E. [D-NC-4] DAVID PRICE D NC E. 4 2012-09-19 False A000367 Rep. Amash, Justin [R-MI-3] Justin Amash R MI 3 2012-09-19 False N000015 Rep. Neal, Richard E. [D-MA-2] RICHARD NEAL D MA E. 2 2012-09-21 False H001042 Rep. Hirono, Mazie K. [D-HI-2] Mazie Hirono D HI K. 2 2012-09-21 False T000460 Rep. Thompson, Mike [D-CA-1] MIKE THOMPSON D CA 1 2012-10-09 False P000258 Rep. Peterson, Collin C. [D-MN-7] COLLIN PETERSON D MN C. 7 2012-10-09 False Taxation Administrative law and regulatory procedures Department of the Treasury Tax administration and collection, taxpayers Taxation 00 2011-06-24 Introduced in House 2011-08-12T21:30:58Z Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15). Makes the new return date for C corporations with a fiscal year ending on June 30 applicable to taxable years beginning after December 31, 2021.

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporate income tax returns from three to six months (seven months for C corporations with a fiscal year ending on June 30).

]]> Tax Return Due Date Simplification and Modernization Act of 2011 Short Titles as Introduced Tax Return Due Date Simplification and Modernization Act of 2011 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and individuals to better enable each party to submit timely, accurate returns and reduce the need for extended and amended returns, to provide for modified due dates by regulation, and to conform the automatic corporate extension period to longstanding regulatory rule. Display Title Tax Return Due Date Simplification and Modernization Act of 2011 Introduced in House 2011-06-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr2382ih/xml/BILLS-112hr2382ih.xml 2011-06-24 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.