[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1550 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1550

    To change the deadline for income tax returns for calendar year 
   taxpayers from the 15th of April to the first Monday in November.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 24, 2001

   Mr. Bartlett of Maryland introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To change the deadline for income tax returns for calendar year 
   taxpayers from the 15th of April to the first Monday in November.

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

SECTION 1. DEADLINE FOR FILING INCOME TAX RETURNS FOR CALENDAR YEAR 
              TAXPAYERS CHANGED FROM APRIL 15TH TO FIRST MONDAY OF 
              NOVEMBER.

    (a) In General.--Section 6072 of the Internal Revenue Code of 1986 
(relating to time for filing income tax returns) is amended in 
subsection (a) by striking ``15th day of April'' and inserting ``first 
Monday in November''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2001.
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