A bill to amend the Internal Revenue Code of 1954 to allow certain taxpayers to elect to use their birth month as the month in which to file their tax return.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individual taxpayers to elect to file income tax returns on the last day of the individual's birth month, if the birthday is in the months of May, June, July, August, September, October, November, or December. Provides special rules for individuals who make such an election and who make estimated income tax payments.…