S.Amdt. 3162

SA 3162. Mr. ENZI (for himself and Mr. Barrasso) submitted an
amendment intended to be proposed to amendment SA 3060 proposed by Mr.
Wyden to the bill H.R. 3474, to amend the Internal Revenue Code of 1986
to allow employers to exempt employees with health coverage under
TRICARE or the Veterans Administration from being taken into account
for purposes of the employer mandate under the Patient Protection and
Affordable Care Act; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

TITLE __--TAX RETURN DUE DATE SIMPLIFICATION AND MODERNIZATION

SEC. _01. SHORT TITLE.

This title may be cited as the ``Tax Return Due Date
Simplification and Modernization Act of 2013''.

SEC. _02. NEW DUE DATE FOR PARTNERSHIP FORM 1065, S
CORPORATION FORM 1120S, AND C CORPORATION FORM
1120.

(a) Partnerships.--
(1) In general.--Section 6072 is amended by adding at the
end the following new subsection:
``(f) Returns of Partnerships.--Returns of partnerships
under section 6031 made on the basis of the calendar year
shall be filed on or before the 15th day of March following
the close of the calendar year, and such returns made on the
basis of a fiscal year shall be filed on or before the 15th
day of the third month following the close of the fiscal
year.''.
(2) Conforming amendment.--Section 6072(a) is amended by
striking ``6017, or 6031'' and inserting ``or 6017''.
(b) S Corporations.--
(1) In general.--So much of subsection (b) of 6072 as
precedes the second sentence thereof is amended to read as
follows:
``(b) Returns of Certain Corporations.--Returns of S
corporations under sections 6012 and 6037 made on the basis
of the calendar year shall be filed on or before the 31st day
of March following the close of the calendar year, and such
returns made on the basis of a fiscal year shall be filed on
or before the last day of the third month following the close
of the fiscal year.''.
(2) Conforming amendments.--
(A) Section 1362(b) is amended--
(i) by striking ``15th'' each place it appears and
inserting ``last'',
(ii) by striking ``2\1/2\'' each place it appears and
inserting ``3'', and
(iii) by striking ``2 months and 15 days'' in paragraph (4)
and inserting ``3 months''.
(B) Section 1362(d)(1)(C)(i) is amended by striking
``15th'' and inserting ``last''.
(C) Section 1362(d)(1)(C)(ii) is amended by striking ``such
15th day'' and inserting ``the last day of the 3d month
thereof''.
(c) Conforming Amendments Relating to C Corporations.--
(1) Section 170(a)(2)(B) is amended by striking ``third
month'' and inserting ``4th month''.
(2) Section 563 is amended by striking ``third month'' each
place it appears and inserting ``4th month''.
(3) Section 1354(d)(1)(B)(i) is amended by striking ``3d
month'' and inserting ``4th month''.
(4) Subsection (a) and (c) of section 6167 are each amended
by striking ``third month'' and inserting ``4th month''.
(5) Section 6425(a)(1) is amended by striking ``third
month'' and inserting ``4th month''.
(6) Subsections (b)(2)(A), (g)(3), and (h)(1) of section
6655 are each amended by striking ``3rd month'' and inserting
``4th month''.
(d) Effective Date.--The amendments made by this section
shall apply to returns for taxable years beginning after
December 31, 2013.

SEC. _03. MODIFICATION OF DUE DATES BY REGULATION.

In the case of returns for taxable years beginning after
December 31, 2013, the Secretary of the Treasury or the
Secretary's delegate shall modify appropriate regulations to
provide as follows:
(1) The maximum extension for the returns of partnerships
filing Form 1065 shall be a 6-month period beginning on the
due date for filing the return (without regard to any
extensions).
(2) The maximum extension for the returns of trusts and
estates filing Form 1041 shall be a 5\1/2\-month period
beginning on the due date for filing the return (without
regard to any extensions).
(3) The maximum extension for the returns of employee
benefit plans filing Form 5500 shall be an automatic 3\1/2\-
month period beginning on the due date for filing the return
(without regard to any extensions).
(4) The maximum extension for the Forms 990 (series)
returns of organizations exempt from income tax shall be an
automatic 6-month period beginning on the due date for filing
the return (without regard to any extensions).
(5) The maximum extension for the returns of organizations
exempt from income tax that are required to file Form 4720
returns of excise taxes shall be an automatic 6-month period
beginning on the due date for filing the return (without
regard to any extensions).
(6) The maximum extension for the returns of trusts
required to file Form 5227 shall be an automatic 6-month
period beginning on the due date for filing the return
(without regard to any extensions).
(7) The maximum extension for the returns of Black Lung
Benefit Trusts required to file Form 6069 returns of excise
taxes shall be an automatic 6-month period beginning on the
due date for filing the return (without regard to any
extensions).
(8) The maximum extension for a taxpayer required to file
Form 8870 shall be an automatic 6-month period beginning on
the due date for filing the return (without regard to any
extensions).
(9) The due date of Form 3520-A, Annual Information Return
of a Foreign Trust with a United States Owner, shall be the
15th day of the 4th month after the close of the trust's
taxable year, and the maximum extension shall be a 6-month
period beginning on such day.
(10) The due date of Form TD F 90-22.1 (relating to Report
of Foreign Bank and Financial Accounts) shall be April 15
with a maximum extension for a 6-month period ending on
October 15, and with provision for an extension under rules
similar to the rules of 26 C.F.R. 1.6081-5. For any taxpayer
required to file such form for the first time, the Secretary
of the Treasury may waive any penalty for failure to timely
request or file an extension.
(11) Taxpayers filing Form 3520, Annual Return to Report
Transactions with Foreign Trusts and Receipt of Certain
Foreign Gifts, shall be allowed to extend the time for filing
such form separately from the income tax return of the
taxpayer, for an automatic 6-month period beginning on the
due date for filing the return (without regard to any
extensions).

SEC. _04. CORPORATIONS PERMITTED STATUTORY AUTOMATIC 6-MONTH
EXTENSION OF INCOME TAX RETURNS.

(a) In General.--Section 6081(b) is amended by striking ``3
months'' and inserting ``6 months''.
(b) Effective Date.--The amendment made by this section
shall apply to returns for taxable years beginning after
December 31, 2013.
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