3.0.0 420 2022-11-15T16:33:09Z 2022-11-15T16:33:09Z Senate S S 2013-02-28 113 ssfi00 Finance Committee Senate Standing Referred to 2013-02-28T21:14:06Z Tax Return Due Date Simplification and Modernization Act of 2013 113 901 HR 2013-02-28 Referred to the House Committee on Ways and Means. Related bill CRS 2013-02-28 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-02-28 Introduced in Senate IntroReferral 10000 9 Library of Congress E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. N T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2013-02-28 True S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2013-03-18 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2013-05-20 False B001261 Sen. Barrasso, John [R-WY] John Barrasso R WY 2013-05-20 False V000127 Sen. Vitter, David [R-LA] David Vitter R LA 2013-05-21 False M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2013-05-21 False D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2013-05-23 False C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2013-06-03 False U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2013-06-03 False B001265 Sen. Begich, Mark [D-AK] Mark Begich D AK 2013-06-03 False F000444 Sen. Flake, Jeff [R-AZ] JEFF FLAKE R AZ 2013-06-12 False H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2013-06-12 False H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2013-06-24 False H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2013-07-23 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2013-08-01 False Taxation Administrative law and regulatory procedures Cardiovascular and respiratory health Coal Contracts and agency Department of the Treasury Disability assistance Mining Sales and excise taxes Small business Tax administration and collection, taxpayers Tax-exempt organizations Worker safety and health Taxation 00 2013-02-28 Introduced in Senate 2013-04-15T21:36:09Z Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. 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 corporation income tax returns from three to six months.

]]> Tax Return Due Date Simplification and Modernization Act of 2013 Display Title Tax Return Due Date Simplification and Modernization Act of 2013 Short Titles as Introduced Tax Return Due Date Simplification and Modernization Act of 2013 Official Title as Introduced A bill 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. Introduced in Senate 2013-02-28T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s420is/xml/BILLS-113s420is.xml 2013-02-28 Read twice and referred to the Committee on Finance. 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.