Code Section 6655
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 6655 | 12/29/2010 | The Omnibus Trade Act of 2010 | Time for Payment of Corporate Estimated Taxes | neutral |
| 6655 | 9/26/2010 | The Small Business Jobs Act of 2010 | Time for Payment of Corporate Estimated Taxes | neutral |
| 6655 | 8/16/2010 | Firearms Excise Tax Improvement Act of 2010 | Time for Payment of Corporate Estimated Taxes | neutral |
| 6655 | 3/30/2010 | Health Care and Education Reconciliation Act of 2010 | Time for Payment of Corporate Estimated Taxes | neutral |
| 6655 | 3/18/2010 | The Hiring Incentives to Restore Employment Act | Corporate Estimated Tax | neutral |
| 6655 | 11/6/2009 | The Worker, Homeownership, and Business Assistance Act of 2009297 | Time for Payment of Corporate Estimated Taxes | neutral |
| 6655 | 2/4/2009 | Children’s Health Insurance Program Reauthorization Act of 2009 | Modifications to Corporate Estimated Tax Payments | neutral |
Time for Payment of Corporate Estimated Taxes
Explanation of Provision1947
The provision increases the required payment of estimated tax otherwise due in July, August, or September, 2015, by 4.50 percentage points.
Time for Payment of Corporate Estimated Taxes
Explanation of Provision 1513
The provision increases the required payment of estimated tax otherwise due in July, August, or September, 2015, by 36.00 percentage points.
Time for Payment of Corporate Estimated Taxes
Explanation of Provision 1309
The provision increases the required payment of estimated tax otherwise due in July, August, or September, 2015, by 0.25 percentage points.
Time for Payment of Corporate Estimated Taxes
Explanation of Provision 1054
The provision increases the required payment of estimated tax otherwise due in July, August, or September, 2014, by 15.75 percentage points.
Corporate Estimated Tax
Explanation of Provision 684
The provision increases the applicable percentage in 2014 by 23.00 percentage points, the applicable percentage in 2015 by 21.50 percentage points, and the applicable percentage in 2019 by 6.50 percentage points. For each of the periods impacted, the next required payment is reduced accordingly.
Time for Payment of Corporate Estimated Taxes
Explanation of Provision 346
The provision increases the required payment of estimated tax otherwise due in July, August, or September, 2014, by 33.00 percentage points.
Modifications to Corporate Estimated Tax Payments
Explanation of Provision 1
The provision increases the otherwise applicable percentage for 2013 by 0.50 percentage points.
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1- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One: Customs User Fees, Corporate Estimated Taxes and Extension of Assistance for COBRA Continuation Coverage
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297- H.R. 3548. The bill passed the House on the suspension calendar on September 22, 2009. The Senate passed the bill with an amendment on November 4, 2009. The House agreed to the Senate amendment on the suspension calendar on November 5, 2009. The President signed the bill on November 6, 2009. For a technical explanation of the bill prepared by the staff of the Joint Committee on Taxation, see Technical Explanation of Certain Revenue Provisions of the ‘‘Worker, Homeownership, and Business Assistance Act of 2009’’ (JCX 44–09), November 3, 2009.
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346- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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684- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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1054- All of the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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1309- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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1513- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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1947- All the public laws enacted in the 111th Congress affecting this provision are described in Part Twenty-One of this document.
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