Taxpayer Extension Act

I 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 Cali- fornia, Mr. CISNEROS, Mr. VAN DREW, Mr. SIRES, Mr. SWALWELL of California, Ms. MOORE, Mr. NADLER, Ms. NORTON, Ms. HILL of Cali- fornia, 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Taxpayer Extension 4 Act’’. 5 VerDate Sep 11 2014 18:15 Mar 20, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1558.IH H1558 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 1558 IH SEC. 2. DELAY OF TIME FOR INDIVIDUALS TO FILE CER- 1 TAIN INCOME TAX RETURNS. 2 (a) IN GENERAL.—For purposes of any return made 3 under section 6012(a)(1), 6013, or 6017 on the basis of 4 calendar year 2018, section 6072(a) of the Internal Rev- 5 enue Code of 1986 shall be applied by substituting ‘‘20th 6 day of May’’ for ‘‘15th day of April’’. 7 (b) INTEREST ON WITHHOLDING OVERPAYMENTS.— 8 For the purposes of any tax deducted and withheld at the 9 source during calendar year 2018, section 6513(b)(1) of 10 the Internal Revenue Code of 1986 shall be applied by 11 inserting ‘‘(the 20th day of May in the case of a taxable 12 year ending on December 31, 2018)’’ before the period 13 at the end. 14 (c) FAILURE BY INDIVIDUAL TO PAY ESTIMATED IN- 15 COME TAX.—In the case of an installment of estimated 16 tax with respect to 2018, section 6654(b)(2)(A) of the In- 17 ternal Revenue Code of 1986 shall be applied by inserting 18 ‘‘(the 20th day of May in the case of a taxable year ending 19 on December 31, 2018)’’ before the comma at the end. 20 Æ VerDate Sep 11 2014 18:15 Mar 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1558.IH H1558 pamtmann on DSKBFK8HB2PROD with BILLS