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United States · Bill · HR

H.R. 2382 (112th)

Tax Return Due Date Simplification and Modernization Act of 2011

referredUnited States· United States Congress· EN

Introduced

24 June 2011

Last action

24 June 2011 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Jenkins, Lynn [R-KS-2], Rep. Crowley, Joseph [D-NY-14], Rep. Campbell, John [R-CA-48], Rep. Sherman, Brad [D-CA-32], Rep. Rothman, Steven R. [D-NJ-9], Rep. Royce, Edward R. [R-CA-39], Rep. Manzullo, Donald A. [R-IL-16], Rep. Keating, William R. [D-MA-9], Rep. Quigley, Mike [D-IL-5], Rep. Polis, Jared [D-CO-2], Rep. Himes, James A. [D-CT-4], Rep. Perlmutter, Ed [D-CO-7], Rep. Pompeo, Mike [R-KS-4], Rep. Sarbanes, John P. [D-MD-3], Rep. Green, Gene [D-TX-29], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Carney, John C., Jr. [D-DE-At Large], Sen. Peters, Gary C. [D-MI], Rep. Johnson, Eddie Bernice [D-TX-30], Rep. Kind, Ron [D-WI-3], Rep. Rangel, Charles B. [D-NY-15], Rep. Schrader, Kurt [D-OR-5], Rep. Miller, Jeff [R-FL-1], Rep. Paulsen, Erik [R-MN-3], Rep. Cleaver, Emanuel [D-MO-5], Rep. Courtney, Joe [D-CT-2], Rep. Tonko, Paul [D-NY-20], Rep. Cicilline, David N. [D-RI-1], Rep. Bonamici, Suzanne [D-OR-1], Rep. Davis, Danny K. [D-IL-7], Rep. Griffin, Tim [R-AR-2], Rep. Ellison, Keith [D-MN-5], Rep. Engel, Eliot L. [D-NY-16], Rep. Levin, Sander M. [D-MI-12], Rep. Price, David E. [D-NC-4], Rep. Amash, Justin [R-MI-3], Rep. Neal, Richard E. [D-MA-1], Sen. Hirono, Mazie K. [D-HI], Rep. Thompson, Mike [D-CA-4], Rep. Peterson, Collin C. [D-MN-7]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Summary

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). Makes the new return date for C corporations with a fiscal year ending on June 30 applicable to taxable years beginning after December 31, 2021. 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 corporate income tax returns from three to six months (seven months for C corporations with a fiscal year ending on June 30).

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

Timeline

  1. 24 June 2011

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 24 June 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 24 June 2011

    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 · 24 June 2011

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  • Introduced in House (PDF)

    Introduced in House · EN · 24 June 2011

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 24 June 2011

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Sponsors

Related records

Sources

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