This bill extends from April 15 to May 17 in 2021, the date of the first scheduled estimated income tax payment for individuals and corporations.
To move the April 15, 2021 estimated tax payment deadline to May 17, 
                 2021 for individuals and corporations.

    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''.

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''.
                                 <all>
To move the April 15, 2021 estimated tax payment deadline to May 17, 2021 for individuals and corporations.
To move the April 15, 2021 estimated tax payment deadline to May 17, 2021 for individuals and corporations.
Official Titles - House of Representatives
Official Title as Introduced
To move the April 15, 2021 estimated tax payment deadline to May 17, 2021 for individuals and corporations.
Rep. Murphy, Gregory