Tax Return Due Date Simplification and Modernization Act of 2011

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). 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.

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Timeline

1. 14 April 2011

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 14 April 2011

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 14 April 2011 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 14 April 2011

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 14 April 2011

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 14 April 2011

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Enzi, Michael B. [R-WY] · R · Sponsor
• Sen. Snowe, Olympia J. [R-ME] · R · Sponsor
• Sen. Conrad, Kent [D-ND] · D · Cosponsor
• Sen. Tester, Jon [D-MT] · D · Cosponsor
• Sen. Stabenow, Debbie [D-MI] · D · Cosponsor
• Sen. Brown, Sherrod [D-OH] · D · Cosponsor
• Sen. Collins, Susan M. [R-ME] · R · Cosponsor
• Sen. Isakson, Johnny [R-GA] · R · Cosponsor
• Sen. Begich, Mark [D-AK] · D · Cosponsor
• Sen. Chambliss, Saxby [R-GA] · R · Cosponsor
• Sen. Udall, Tom [D-NM] · D · Cosponsor
• Sen. Udall, Mark [D-CO] · D · Cosponsor
• · ssfi00 · Standing

Related records

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