Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
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 Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. DELAY OF FIRST SCHEDULED INDIVIDUAL ES-
3
TIMATED TAX PAYMENT FOR 2021.
4
In the case of any taxable year beginning in 2021,
5
the second column of the table in section 6654(c)(2) of
6
the Internal Revenue Code of 1986 shall be applied by
7
substituting ‘‘May 17’’ for ‘‘April 15’’.
8
VerDate Sep 11 2014
00:08 May 28, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2422.IH
H2422
kjohnson on DSK79L0C42PROD with BILLS
2
•HR 2422 IH
SEC. 2. DELAY OF FIRST SCHEDULED CORPORATE ESTI-
1
MATED TAX PAYMENT FOR 2021.
2
In the case of any taxable year beginning in 2021,
3
the second column of the table in section 6655(c)(2) of
4
the Internal Revenue Code of 1986 shall be applied by
5
substituting ‘‘May 17’’ for ‘‘April 15’’.
6
Æ
VerDate Sep 11 2014
00:08 May 28, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H2422.IH
H2422
kjohnson on DSK79L0C42PROD with BILLS