Sec. 2102. Delay of certain deadlines
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/bill/116/s/3548/is/section-2102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of returns for taxable year 2019, including for purposes of section 6151(a) of the Internal Revenue Code of 1986, section 6072(a) of such Code shall be applied— by substituting July for April , and by substituting the seventh month for the fourth month . Paragraph
(1)shall apply to all returns required to be filed for taxable year 2019. In the case of an individual, the due date for any required installment under section 6654 of the Internal Revenue Code of 1986 which (but for the application of this section) would be due during the applicable period shall not be due before October 15, 2020, and all such installments shall be treated as one installment due on such date. The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection. For purposes of this subsection, the applicable period is the period beginning on the date of the enactment of this Act and ending before October 15, 2020.