# 115-hr-7300: Taxpayer Penalty Protection Act of 2018

115-hr-7300, Taxpayer Penalty Protection Act of 2018, is a 115th Congress bill sponsored by Rep. Chu, Judy [D-CA-28] (D-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-7300
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-7300
- Congress: 115
- Title: Taxpayer Penalty Protection Act of 2018
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-12-13
- Sponsor: Rep. Chu, Judy [D-CA-28] (D-CA)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Taxpayer Penalty Protection Act of 2018 This bill amends the Internal Revenue Code to establish a safe harbor to reduce the amount of estimated income tax that certain taxpayers are required to pay for 2018. (Under current law, 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%.

## Cosponsors (5)

- Rep. Doggett, Lloyd [D-TX-37] (D-TX), 2018-12-13T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2018-12-13T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2018-12-13T00:00:00.000Z
- Rep. Higgins, Brian [D-NY-26] (D-NY), 2018-12-13T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2018-12-13T00:00:00.000Z

## Related bills

- 115-hr-6545: Violence Against Women Reauthorization Act of 2018
- 115-hr-6135: Keep Families Together Act
- 115-hr-5888: Improving Access to Good Jobs for Parents Act
- 115-hr-5533: Special Counsel Transparency Act of 2018
- 115-hr-5087: Assault Weapons Ban of 2018
- 115-hr-5034: International Violence Against Women Act of 2018

## Sources
- [115-hr-7300 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/7300)

## Related
- [115-hr-6545: Violence Against Women Reauthorization Act of 2018](https://policyrisk.com/legislation/115-hr-6545)
- [115-hr-6135: Keep Families Together Act](https://policyrisk.com/legislation/115-hr-6135)
- [115-hr-5888: Improving Access to Good Jobs for Parents Act](https://policyrisk.com/legislation/115-hr-5888)
- [115-hr-5533: Special Counsel Transparency Act of 2018](https://policyrisk.com/legislation/115-hr-5533)
- [115-hr-5087: Assault Weapons Ban of 2018](https://policyrisk.com/legislation/115-hr-5087)
- [115-hr-5034: International Violence Against Women Act of 2018](https://policyrisk.com/legislation/115-hr-5034)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-7300 (as of 2025-11-18).