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II
116TH CONGRESS
2D SESSION
S. 3535
To extend the due date for the return and payment of Federal income
taxes to July 15, 2020, for taxable year 2019.
IN THE SENATE OF THE UNITED STATES
MARCH 19, 2020
Mr. THUNE (for himself, Mr. DAINES, Mr. KING, Mr. BURR, Mr. VAN HOL-
LEN, Ms. COLLINS, Ms. HASSAN, Ms. STABENOW, Ms. SINEMA, Mr.
ROUNDS, Mr. SASSE, Mrs. CAPITO, Mrs. MURRAY, Mrs. SHAHEEN, Mr.
PETERS, Ms. CORTEZ MASTO, Mr. PERDUE, Mr. ROBERTS, Mr. MORAN,
Mr. BARRASSO, Mr. BOOZMAN, Mr. BROWN, Mr. WHITEHOUSE, Mr.
CRUZ, Ms. ROSEN, Mr. CRAMER, Mrs. FEINSTEIN, Mr. HOEVEN, and Mr.
MERKLEY) introduced the following bill; which was read twice and re-
ferred to the Committee on Finance
A BILL
To extend the due date for the return and payment of
Federal income taxes to July 15, 2020, for taxable year
2019.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Filing Relief for
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America Act’’.
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•S 3535 IS
SEC. 2. DEADLINES FOR TAXABLE YEAR 2019.
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(a) IN GENERAL.—In the case of returns for taxable
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year 2019, including for purposes of section 6151(a) of
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the Internal Revenue Code of 1986, section 6072(a) of
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such Code shall be applied—
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(1) by substituting ‘‘July’’ for ‘‘April’’; and
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(2) by substituting ‘‘the seventh month’’ for
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‘‘the fourth month’’.
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(b) EFFECTIVE DATE.—Subsection (a) shall apply to
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all returns required to be filed for taxable year 2019.
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