,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #iij  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #e1 #bjbe,ms4
 ,*u 7= h]self & ,mr4 ,c>ey7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ individuals to avoid a    
p5alty = failure to pay income tax by   
timely pay+ #abe p]c5t ( ! income tax   
liability = ! prior ye>4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,simplify ,automatic ,fil+ ,ext5sions   
,act or ! ,,safe ,act4  #b4 ,no p5alty =
 failure to pay income tax = individuals
 :o timely pay #abe p]c5t ( income tax  
liability = prior ye>  7a7 ,9 g5]al     
,section #ffea7;c7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#c7 ,no p5alty 
= failure to pay income tax =           
individuals :o timely pay #abe p]c5t (  
income tax liability = prior ye>  7,a7  
,9 g5]al ,subsection 7a77#b7 %all n     
apply ) respect to an income tax return 

( an individual if su* individual pays1 
on or be=e ! date prescrib$ = ! paym5t (
 ! tax ) respect to :i* su* return      
relates 7det]m9$ ) reg>d to any ext5sion
 ( "t = paym5t71 #abe p]c5t ( ! am\nt ( 
tax requir$ to be %[n on ! income tax   
return ( su* individual = ! imm$iately  
prec$+ taxable ye>4  7,b7 ,failure to   
file2 %ort taxable ye>s ,subp>agraph    
7,a7 %all n apply--  7i7 if ! individual
 does n file an income tax return = !   
taxable ye> describ$ 9 subp>agraph 7,a7 
on or be=e ! date prescrib$ !re=        
7det]m9$ ) reg>d to any ext5sion ( "t = 
fil+71  7ii7 if ! individual did n file 
an income tax return = ! imm$iately     
prec$+ taxable ye> ref]r$ to 9          
subp>agraph 7,a71 or  7iii7 if !        
imm$iately prec$+ taxable ye> ref]r$ to 
9 subp>agraph 7,a7 0 less ?an #ab mon?s4
  7,c7 ,jo9t returns ,9 ! case ( a jo9t 
return1 if ! taxpay] did n file a jo9t  
return = ! imm$iately prec$+ taxable ye>
 ref]r$ to 9 subp>agraph 7,a71 ! am\nts 
requir$ to be %[n on ! income tax       

returns ( bo? sp\ses = su* imm$iately   
prec$+ taxable ye> %all be tak5 into    
acc\nt "u subp>agraph 7,a74 ,except z   
o!rwise provid$ by ! ,secret>y1 if !    
individual does n file a jo9t return = !
 taxable ye> to :i* subp>agraph 7,a7    
applies & fil$ a jo9t return = !        
imm$iately prec$+ taxable ye>1 ! entire 
am\nt ( tax requir$ to be %[n on su*    
jo9t return %all be tak5 into acc\nt "u 
subp>agraph 7,a74  7,d7 ,exception n    
applicable unless additional paym5ts are
 made ) timely fil$ return ,subp>agraph 
7,a7 %all n apply ) respect to any p]iod
 beg9n+ aft] ! e>li] (-- 7i7 ! date     
prescrib$ = fil+ ! income tax return = !
 taxable ye> 7includ+ ext5sions !re(71  
or  7ii7 ! date on :i* su* return 0     
fil$4  4  7b7 ,con=m+ am5dm5t ,! head+ (
 section #ffea7;c7 ( su* ,code is am5d$ 
by /rik+ ,rule & ins]t+ ,rules4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd4