US Congress Senate Bill 845 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on April 14 2011 - 25% progression, died in committee
Action: 2011-04-14 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15). Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. 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.

Tax Return Due Date Simplification and Modernization Act of 2011

Sen. Michael Enzi [R-WY]	Sen. Mark Begich [D-AK]	Sen. Sherrod Brown [D-OH]	Sen. Saxby Chambliss [R-GA]
Sen. Susan Collins [R-ME]	Sen. Kent Conrad [D-ND]	Sen. Johnny Isakson [R-GA]	Sen. Olympia Snowe [R-ME]
Sen. Debbie Stabenow [D-MI]	Sen. Jon Tester [D-MT]	Sen. Mark Udall [D-CO]	Sen. Tom Udall [D-NM]

Date	Chamber	Action
2011-04-14	Senate	Read twice and referred to the Committee on Finance.

HB2382 (Related) 2011-06-24 - Referred to the House Committee on Ways and Means.

Type	Source
Summary	https://www.congress.gov/bill/112th-congress/senate-bill/845/all-info
Text	https://www.congress.gov/112/bills/s845/BILLS-112s845is.pdf