Section 1 Short title
This Act may be cited as the “Tax Deadline Simplification Act”.
Tax Deadline Simplification Act
A BILL
To amend the Internal Revenue Code of 1986 to require estimated income tax installments to be paid on a quarterly basis.
Sec. 2 Quarterly installments for estimated income tax payments by individual
In general— The table contained in paragraph (2) of section 6654(c) of the Internal Revenue Code of 1986 is amended—
by striking “June 15” and inserting “July 15”, and
by striking “September 15” and inserting “October 15”.
Effective date— The amendments made by this section shall apply to installments due in taxable years beginning after the date of the enactment of this Act.