[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2422 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 2422

 To move the April 15, 2021 estimated tax payment deadline to May 17, 
                 2021 for individuals and corporations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 8, 2021

 Mr. Murphy of North Carolina introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To move the April 15, 2021 estimated tax payment deadline to May 17, 
                 2021 for individuals and corporations.

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

SECTION 1. DELAY OF FIRST SCHEDULED INDIVIDUAL ESTIMATED TAX PAYMENT 
              FOR 2021.

    In the case of any taxable year beginning in 2021, the second 
column of the table in section 6654(c)(2) of the Internal Revenue Code 
of 1986 shall be applied by substituting ``May 17'' for ``April 15''.

SEC. 2. DELAY OF FIRST SCHEDULED CORPORATE ESTIMATED TAX PAYMENT FOR 
              2021.

    In the case of any taxable year beginning in 2021, the second 
column of the table in section 6655(c)(2) of the Internal Revenue Code 
of 1986 shall be applied by substituting ``May 17'' for ``April 15''.
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