A bill to amend the Internal Revenue Code of 1954 to provide interest on certain amounts withheld from wages and certain estimated payments of tax for purposes of the Federal income tax.

Authorizes the payment of 6 percent interest under the Internal Revenue Code of 1954 on amounts withheld from wages and on estimated payments of tax for purposes of the Federal income tax imposed under such code. (Amends 26 U.S.C. 31(a), 6315)