Tax Deadline Simplification Act
This bill requires individual estimated income tax to be paid on a quarterly basis.
To amend the Internal Revenue Code of 1986 to require estimated income 
           tax installments to be paid on a quarterly basis.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Deadline Simplification Act''.

SEC. 2. QUARTERLY INSTALLMENTS FOR ESTIMATED INCOME TAX PAYMENTS BY 
              INDIVIDUAL.

    (a) In General.--The table contained in paragraph (2) of section 
6654(c) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``June 15'' and inserting ``July 15'', and
            (2) by striking ``September 15'' and inserting ``October 
        15''.
    (b) 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.
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Tax Deadline Simplification Act
To amend the Internal Revenue Code of 1986 to require estimated income tax installments to be paid on a quarterly basis.
Tax Deadline Simplification Act
Rep. Lesko, Debbie