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H.R. 901 · 113th Congress

Tax Return Due Date Simplification and Modernization Act of 2013

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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

What it does: CRS summary · Introduced in House · Feb 28, 2013

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Tax Return Due Date Simplification and Modernization Act of 2013

Latest action (Feb 28, 2013): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Feb 28, 2013

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.