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Congressional Research Service
Version 00 · Introduced in Senate · Mar 6, 2019
Taxpayer Penalty Protection Act of 2019
This bill reduces the amount of estimated income tax that certain taxpayers are required to pay for 2018.
Presently, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax.
For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.
People & committees
Sen. Gillibrand, Kirsten E. [D-NY] · D–NY
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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