A bill to amend the Internal Revenue Code of 1986 to change the time for filing income tax returns from April 15 to the first Tuesday in November, and for other purposes.

Amends the Internal Revenue Code to change the deadline for filing income tax returns to the first Tuesday in November (for returns made on the basis of the calendar year) or the first Tuesday in the 11th month after the close of a fiscal year (for returns made on the basis of a fiscal year).

Requires that, notwithstanding any other provision of law and effective with FY 1998, each fiscal year end on December 31.