Text: H.R.2422 — 117th Congress (2021-2022)All Information (Except Text)

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Introduced in House (04/08/2021)


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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