This bill extends from April 15 to May 17 the date of the first installment of the estimated income tax for individuals for 2021.
To extend to May 17 the first scheduled individual estimated tax 
                           payment for 2021.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

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''.
                                 <all>
To extend to May 17 the first scheduled individual estimated tax payment for 2021.
To extend to May 17 the first scheduled individual estimated tax payment for 2021.
Official Titles - House of Representatives
Official Title as Introduced
To extend to May 17 the first scheduled individual estimated tax payment for 2021.
Rep. Smucker, Lloyd