[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 77 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                 H. R. 77

 To amend the Internal Revenue Code of 1986 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

                            January 4, 2007

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 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, 2007.
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