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Tax Return Due Date Simplification and Modernization Act of 2013

Introduced: February 28, 2013 See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 28, 2013

Read twice and referred to the Committee on Finance.

Feb 28, 2013

Introduced in Senate

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.

What's happening now February 28, 2013

Read twice and referred to the Committee on Finance.

Committees of jurisdiction 1