[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3553 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3553

      To modify the schedule for estimated tax payments for 2020.


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                   IN THE SENATE OF THE UNITED STATES

                             March 20, 2020

  Mr. Perdue introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
      To modify the schedule for estimated tax payments for 2020.

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

SECTION 1. MODIFICATION OF ESTIMATED TAX PAYMENTS.

    In the case of any taxable year beginning in 2020--
            (1) the second column of the table in section 6654(c)(2) of 
        the Internal Revenue Code of 1986 shall be applied by--
                    (A) in the second row, by substituting ``September 
                15'' for ``June 15''; and
                    (B) in the third row, by substituting ``November 
                15'' for ``September 15''; and
            (2) the second column of the table in section 6655(c)(2) of 
        such Code shall be applied by--
                    (A) in the second row, by substituting ``September 
                15'' for ``June 15''; and
                    (B) in the third row, by substituting ``November 
                15'' for ``September 15''.
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