1. Modification of estimated tax payments
In the case of any taxable year beginning in 2020—
the second column of the table in section 6654(c)(2) of the Internal Revenue Code of 1986 shall be applied by—
in the second row, by substituting “September 15” for “June 15”; and
in the third row, by substituting “November 15” for “September 15”; and
the second column of the table in section 6655(c)(2) of such Code shall be applied by—
in the second row, by substituting “September 15” for “June 15”; and
in the third row, by substituting “November 15” for “September 15”.