Tax Deadline Simplification Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3708 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3708

To amend the Internal Revenue Code of 1986 to require estimated income 
           tax installments to be paid on a quarterly basis.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 25, 2023

 Mrs. Lesko (for herself, Mr. Schneider, and Mr. Case) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require estimated income 
           tax installments to be paid on a quarterly basis.

    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 ``Tax Deadline Simplification Act''.

SEC. 2. QUARTERLY INSTALLMENTS FOR ESTIMATED INCOME TAX PAYMENTS BY 
              INDIVIDUAL.

    (a) In General.--The table contained in paragraph (2) of section 
6654(c) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``June 15'' and inserting ``July 15'', and
            (2) by striking ``September 15'' and inserting ``October 
        15''.
    (b) Effective Date.--The amendments made by this section shall 
apply to installments due in taxable years beginning after the date of 
the enactment of this Act.
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