[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1558 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 1558

 To delay by 5 weeks the time for individuals to file certain calendar 
                     year 2018 income tax returns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 6, 2019

   Mr. Casten of Illinois (for himself, Ms. Underwood, Mrs. Davis of 
  California, Mr. Cisneros, Mr. Van Drew, Mr. Sires, Mr. Swalwell of 
California, Ms. Moore, Mr. Nadler, Ms. Norton, Ms. Hill of California, 
Mr. Sean Patrick Maloney of New York, and Mr. Cicilline) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To delay by 5 weeks the time for individuals to file certain calendar 
                     year 2018 income tax returns.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Extension Act''.

SEC. 2. DELAY OF TIME FOR INDIVIDUALS TO FILE CERTAIN INCOME TAX 
              RETURNS.

    (a) In General.--For purposes of any return made under section 
6012(a)(1), 6013, or 6017 on the basis of calendar year 2018, section 
6072(a) of the Internal Revenue Code of 1986 shall be applied by 
substituting ``20th day of May'' for ``15th day of April''.
    (b) Interest on Withholding Overpayments.--For the purposes of any 
tax deducted and withheld at the source during calendar year 2018, 
section 6513(b)(1) of the Internal Revenue Code of 1986 shall be 
applied by inserting ``(the 20th day of May in the case of a taxable 
year ending on December 31, 2018)'' before the period at the end.
    (c) Failure by Individual To Pay Estimated Income Tax.--In the case 
of an installment of estimated tax with respect to 2018, section 
6654(b)(2)(A) of the Internal Revenue Code of 1986 shall be applied by 
inserting ``(the 20th day of May in the case of a taxable year ending 
on December 31, 2018)'' before the comma at the end.
                                 <all>