Introduced
S. 684
Introduced in Senate · March 21, 2025February 24, 2025
Mrs. Blackburn (for herself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to extend the period of time for making S corporation elections, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Tax Administration Simplification Act”.