Tax Return Due Date Simplification and Modernization Act of 2013
Latest action · Feb 28, 2013 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 28, 2013
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
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.
Cosponsors 15
Members who signed on, in the order they did. Signatures ran from Feb 28, 2013 to Aug 1, 2013, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MT | Jon Tester | Original | Feb 28, 2013 |
| D-MI | Debbie Stabenow | Mar 18, 2013 | |
| R-WY | John Barrasso | May 20, 2013 | |
| R-ME | Susan M. Collins | May 20, 2013 | |
| R-LA | David Vitter | May 21, 2013 | |
| I-WV | Joe Manchin III | May 21, 2013 | |
| D-IL | Richard J. Durbin | May 23, 2013 | |
| D-DE | Christopher A. Coons | Jun 3, 2013 | |
| D-AK | Mark Begich | Jun 3, 2013 | |
| D-NM | Tom Udall | Jun 3, 2013 | |
| R-AZ | Jeff Flake | Jun 12, 2013 | |
| D-NM | Martin Heinrich | Jun 12, 2013 | |
| D-HI | Mazie K. Hirono | Jun 24, 2013 | |
| D-ND | Heidi Heitkamp | Jul 23, 2013 | |
| D-MN | Amy Klobuchar | Aug 1, 2013 |
Actions 2
Everything that happened, newest first.
- Feb 28, 2013Introduced in Senate
- Feb 28, 2013Read twice and referred to the Committee on Finance.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 901 | Tax Return Due Date Simplification and Modernization Act of 2013 | Related bill | Feb 28, 2013 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative law and regulatory procedures
- Cardiovascular and respiratory health
- Coal
- Contracts and agency
- Department of the Treasury
- Disability assistance
- Mining
- Sales and excise taxes
- Small business
- Tax administration and collection, taxpayers
- Tax-exempt organizations
- Taxation
- Worker safety and health
Text 1
Each version as it was printed, newest first.
- Feb 28, 2013Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.