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HR 6654 97th Congress House Taxation Income tax Social Welfare Tax administration

A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in…

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A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.

Introduced: June 22, 1982 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 19, 1982
See H.R.4961.
Jun 22, 1982
Referred to House Committee on Ways and Means.
Jun 22, 1982
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.

What's happening now August 19, 1982

See H.R.4961.

 Related & companion bills 3
  • HR 4961 Related bill Tax Equity and Fiscal Responsibility Act of 1982
  • HR 7175 Identical bill A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of Treasury to waive the interest penalty for …
  • S 2267 Identical bill A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty …
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 15, 1982
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APA
U.S. Congress. (2026). H.R. 6654: A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-6654/
MLA
"H.R. 6654: A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-6654/.
Bluebook (legal)
H.R. 6654, 97th Cong. (2026), https://openamerica.io/bill/97-HR-6654/.
Markdown link
[H.R. 6654: A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.](https://openamerica.io/bill/97-HR-6654/)
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