II
116th CONGRESS
2d Session
S. 3535
IN THE SENATE OF THE UNITED STATES
March 19, 2020
Mr. Thune (for himself, Mr. Daines, Mr. King, Mr. Burr, Mr. Van Hollen, Ms. Collins, Ms. Hassan, Ms. Stabenow, Ms. Sinema, Mr. Rounds, Mr. Sasse, Mrs. Capito, Mrs. Murray, Mrs. Shaheen, Mr. Peters, Ms. Cortez Masto, Mr. Perdue, Mr. Roberts, Mr. Moran, Mr. Barrasso, Mr. Boozman, Mr. Brown, Mr. Whitehouse, Mr. Cruz, Ms. Rosen, Mr. Cramer, Mrs. Feinstein, Mr. Hoeven, and Mr. Merkley) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To extend the due date for the return and payment of Federal income taxes to July 15, 2020, for taxable year 2019.
Short title
This Act may be cited as the Tax Filing Relief for America Act
.
Deadlines for taxable year 2019
In general
In the case of returns for taxable year 2019, including for purposes of section 6151(a) of the Internal Revenue Code of 1986, section 6072(a) of such Code shall be applied—
by substituting July
for April
; and
by substituting the seventh month
for the fourth month
.
Effective date
Subsection (a) shall apply to all returns required to be filed for taxable year 2019.