HR 990
SAFE Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:46 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the SAFE Act, aims to simplify tax payments for individuals by allowing them to avoid penalties for failing to pay their income tax on time. If an individual pays at least 125% of their prior year’s tax liability by the original due date (or extension), they will not be subject to a penalty for late payment. The bill clarifies specific rules regarding filing requirements and joint returns to ensure the exception applies correctly. It takes effect starting in 2025.
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