US Codex
Bill
Notes

To modify the schedule for estimated tax payments for 2020.

S. 3553 · 116th Congress · Mar 20, 2020 · Lineage

A BILL

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”.