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United States · Bill · HR

H.R. 1300 (116th)

Taxpayer Penalty Protection Act of 2019

referredUnited States· United States Congress· EN

Introduced

15 February 2019

Last action

15 February 2019 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Chu, Judy [D-CA-28], Rep. Lewis, John [D-GA-5], Rep. Sánchez, Linda T. [D-CA-38], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Doggett, Lloyd [D-TX-37], Rep. Gomez, Jimmy [D-CA-34], Rep. Panetta, Jimmy [D-CA-19], Rep. Evans, Dwight [D-PA-3], Rep. Boyle, Brendan F. [D-PA-2], Rep. Larson, John B. [D-CT-1], Rep. Sewell, Terri A. [D-AL-7], Rep. Davis, Danny K. [D-IL-7], Rep. Higgins, Brian [D-NY-26], Rep. Blumenauer, Earl [D-OR-3], Rep. Horsford, Steven [D-NV-4], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Kildee, Daniel T. [D-MI-5], Rep. Maloney, Carolyn B. [D-NY-12], Rep. Beyer, Donald S. [D-VA-8], Rep. Moore, Gwen [D-WI-4], Rep. DelBene, Suzan K. [D-WA-1], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Lowenthal, Alan S. [D-CA-47], Rep. Napolitano, Grace F. [D-CA-32], Rep. Wild, Susan [D-PA-7]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Taxpayer Penalty Protection Act of 2019 This bill reduces the amount of estimated income tax that certain taxpayers are required to pay for 2018. Presently, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax. For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 February 2019

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 February 2019

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 15 February 2019

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 15 February 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 15 February 2019

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Sponsors

Related records

Sources

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