,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #iij  ,,in ,,the ,,house ,,of   
,,representatives  ,february #e1        
#bjbe,ms4 ,chu 7for herself and ,mr4    
,carey7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 allow individuals to avoid a penalty   
for failure to pay income tax by timely 
paying #abe percent of the income tax   
liability for the prior year4  #a4      
,short title ,this ,act may be cited as 
the ,simplify ,automatic ,filing        
,extensions ,act or the ,,safe ,act4    
#b4 ,no penalty for failure to pay      
income tax for individuals who timely   
pay #abe percent of income tax liability
 for prior year  7a7 ,in general        
,section #ffea7;c7 of the ,internal     
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#c7 ,no penalty for failure
 to pay income tax for individuals who  
timely pay #abe percent of income tax   

liability for prior year  7,a7 ,in      
general ,subsection 7a77#b7 shall not   
apply with respect to an income tax     
return of an individual if such         
individual pays1 on or before the date  
prescribed for the payment of the tax   
with respect to which such return       
relates 7determined with regard to any  
extension of time for payment71 #abe    
percent of the amount of tax required to
 be shown on the income tax return of   
such individual for the immediately     
preceding taxable year4  7,b7 ,failure  
to file2 short taxable years            
,subparagraph 7,a7 shall not apply--    
7i7 if the individual does not file an  
income tax return for the taxable year  
described in subparagraph 7,a7 on or    
before the date prescribed therefor     
7determined with regard to any extension
 of time for filing71  7ii7 if the      
individual did not file an income tax   
return for the immediately preceding    
taxable year referred to in subparagraph
 7,a71 or  7iii7 if the immediately     

preceding taxable year referred to in   
subparagraph 7,a7 was less than #ab     
months4  7,c7 ,joint returns ,in the    
case of a joint return1 if the taxpayer 
did not file a joint return for the     
immediately preceding taxable year      
referred to in subparagraph 7,a71 the   
amounts required to be shown on the     
income tax returns of both spouses for  
such immediately preceding taxable year 
shall be taken into account under       
subparagraph 7,a74 ,except as otherwise 
provided by the ,secretary1 if the      
individual does not file a joint return 
for the taxable year to which           
subparagraph 7,a7 applies and filed a   
joint return for the immediately        
preceding taxable year1 the entire      
amount of tax required to be shown on   
such joint return shall be taken into   
account under subparagraph 7,a74  7,d7  
,exception not applicable unless        
additional payments are made with timely
 filed return ,subparagraph 7,a7 shall  
not apply with respect to any period    

beginning after the earlier of-- 7i7 the
 date prescribed for filing the income  
tax return for the taxable year         
7including extensions thereof71 or  7ii7
 the date on which such return was      
filed4  4  7b7 ,conforming amendment    
,the heading of section #ffea7;c7 of    
such ,code is amended by striking ,rule 
and inserting ,rules4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjbd4