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HR 901 113th Congress House

Tax Return Due Date Simplification and Modernization Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and indiv… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and individuals to better enable each party to submit timely, accurate returns and reduce the need for extended and amended returns, to provide for modified due dates by regulation, and to conform the automatic corporate extension period to longstanding regulatory rule.

Introduced: June 6, 2013 See on congress.gov
Taxation Administrative law and regulatory proceduresCardiovascular and respiratory healthCoalContracts and agency
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 28, 2013
Referred to the House Committee on Ways and Means.
Feb 28, 2013
Introduced in House
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 Latest action February 28, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.

 Related & companion bills 1
  • S 420 Related bill Tax Return Due Date Simplification and Modernization Act of 2013
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 43
All 43 Democratic 7 Republican 4
D
Thompson, Mike
California · Sep 15, 2014
Kilmer, Derek
· Jun 12, 2014
Murphy, Patrick
· Oct 30, 2013
 R
Gosar, Paul A.
Arizona · Sep 27, 2013
LATHAM, TOM
· Sep 18, 2013
Paulsen, Erik
· Sep 18, 2013
Maffei, Daniel
· Aug 2, 2013
Lipinski, Daniel
· Jul 25, 2013
Amash, Justin
· Jul 19, 2013
Heck, Joseph
· Jul 19, 2013
 D
Luján, Ben Ray
New Mexico · Jul 19, 2013
 R
Amodei, Mark E.
Nevada · Jun 28, 2013
 R
Barr, Andy
Kentucky · Jun 28, 2013
Esty, Elizabeth
· Jun 28, 2013
Kline, John
· Jun 28, 2013
Barber, Ron
· Jun 13, 2013
Bentivolio, Kerry
· Jun 13, 2013
Farenthold, Blake
· Jun 13, 2013
Loebsack, David
· Jun 13, 2013
Cárdenas, Tony
· Jun 6, 2013
 D
Connolly, Gerald E.
Virginia · Jun 6, 2013
 D
DeLauro, Rosa L.
Connecticut · Jun 6, 2013
Schock, Aaron
· Jun 6, 2013
 D
Wilson, Frederica S.
Florida · Jun 6, 2013
BACHUS, SPENCER
· May 22, 2013
 D
Castor, Kathy
Florida · May 22, 2013
Garcia, Joe
· May 22, 2013
 D
Neal, Richard E.
Massachusetts · May 22, 2013
Pascrell, Bill
· May 22, 2013
 R
Sessions, Pete
Texas · May 22, 2013
KIND, RON
· May 15, 2013
Roskam, Peter
· May 15, 2013
RUSH, BOBBY
· May 15, 2013
Schrader, Kurt
· May 15, 2013
Bordallo, Madeleine
· May 14, 2013
Conaway, K.
· May 14, 2013
HASTINGS, ALCEE
· May 14, 2013
Long, Billy
· May 14, 2013
RANGEL, CHARLES
· May 14, 2013
TERRY, LEE
· May 14, 2013
CROWLEY, JOSEPH
· Mar 15, 2013
PETERSON, COLLIN
· Mar 15, 2013
 D
Sherman, Brad
California · Mar 15, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 901: Tax Return Due Date Simplification and Modernization Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-901/
MLA
"H.R. 901: Tax Return Due Date Simplification and Modernization Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-901/.
Bluebook (legal)
H.R. 901, 113th Cong. (2026), https://openamerica.io/bill/113-HR-901/.
Markdown link
[H.R. 901: Tax Return Due Date Simplification and Modernization Act of 2013](https://openamerica.io/bill/113-HR-901/)
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