Bill Sponsor
House Bill 1558
116th Congress(2019-2020)
Taxpayer Extension Act
Introduced
Introduced
Introduced in House on Mar 6, 2019
Overview
Text
Introduced in House 
Mar 6, 2019
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Introduced in House(Mar 6, 2019)
Mar 6, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 1558 (Introduced-in-House)


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.