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S 2267 97th Congress Senate 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: March 24, 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
Mar 29, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 24, 1982
Read twice and referred to the Committee on Finance.
Mar 24, 1982
Introduced in Senate
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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 March 29, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Related & companion bills 2
  • HR 6654 Identical bill A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty …
  • 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 …
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · May 5, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2267: 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-S-2267/
MLA
"S. 2267: 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-S-2267/.
Bluebook (legal)
S. 2267, 97th Cong. (2026), https://openamerica.io/bill/97-S-2267/.
Markdown link
[S. 2267: 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-S-2267/)
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