Quarterly installments for estimated income tax payments by individuals

(a) In general The table contained in section 6654(c)(2) of the Internal Revenue Code of 1986 is amended— (1) by striking June 15 and inserting July 15, and (2) by striking September 15 and inserting October 15. (b) Effective date The amendments made by this section shall apply to installments due in taxable years beginning after the date of the enactment of this Act.