US Codex
Bill
Notes

To move the April 15, 2021 estimated tax payment deadline to May 17, 2021 for individuals and corporations.

H.R. 2422 · 117th Congress · Apr 8, 2021 · Lineage

A BILL

Section 1 Delay of first scheduled individual estimated tax payment for 2021

In the case of any taxable year beginning in 2021, the second column of the table in section 6654(c)(2) of the Internal Revenue Code of 1986 shall be applied by substituting “May 17” for “April 15”.

Sec. 2 Delay of first scheduled corporate estimated tax payment for 2021

In the case of any taxable year beginning in 2021, the second column of the table in section 6655(c)(2) of the Internal Revenue Code of 1986 shall be applied by substituting “May 17” for “April 15”.