H.R. 5349IntroducedHouseSenatePresident · nowLawPassed both chambersSec. 904 · H.R. 5349
Modification of estimated tax rules for farmers and fishermen
Title IX — Small Businesses
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(a) In general Section 6654(i)(1)(D)(i) is amended by striking March 1 and inserting April 15. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.