[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5979 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 5979

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

                           February 26, 2020

 Mr. Murphy of North Carolina 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 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 Uniformity Act of 
2020''.

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 December 31, 
2020.

SEC. 3. QUARTERLY INSTALLMENTS FOR ESTIMATED INCOME TAX PAYMENTS BY 
              CORPORATION.

    (a) In General.--The table contained in paragraph (2) of section 
6655(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 December 31, 
2020.
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