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118-s-5316Committee
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Tax Administration Simplification Act

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Summary

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The Tax Administration Simplification Act amends the Internal Revenue Code to extend the deadline for making S corporation elections to the due date of the S corporation's tax return (including extensions), rather than the current 2.5-month window. The bill also adjusts the due dates for quarterly estimated income tax payments by individuals (moving them from June 15 and September 15 to July 15 and October 15), extends the mailbox rule to electronic submissions and payments so that timely transmission counts as timely filing or payment even if received late, and grants the IRS authority to treat late S corporation revocations as timely if reasonable cause is shown.

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Bill details

Congress
118
Bill type
s
Introduced
November 14, 2024
Sponsor
Not yet available
Last action
November 14, 2024— Read twice and referred to the Committee on Finance.

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