S. 2267 (97th): A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.

Mar 24, 1982 (97th Congress, 1981–1982)
Died (Referred to Committee)
See Instead:

H.R. 6654 (same title)
Referred to Committee — Jun 22, 1982

Henry Heinz III
Senator from Pennsylvania
Related Bills
H.R. 6654 (identical)

Referred to Committee
Last Action: Jun 22, 1982

H.R. 7175 (identical)

Referred to Committee
Last Action: Sep 23, 1982


This bill was introduced on March 24, 1982, in a previous session of Congress, but was not enacted.

Introduced Mar 24, 1982
Referred to Committee Mar 24, 1982

No summaries available.

17 cosponsors (10D, 7R) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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