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If you have federal tax "expense" of $A on your 2018 tax return and your withholding and estimated tax payments for 2019 exceeds $A, you are in a "safe harbor" from an under payment penalty for 2019 should your federal tax "expense" exceed $A by a substantial amount. This is assuming you file and pay your 2019 taxes on a timely basis.

That's not exactly the rule.

What I think you are trying to describe is this:

"Prior year safe harbor. If you use your 2018 tax bill as a barometer for your 2019 liability, you are likewise sure to be penalty free, as long as the taxes you pay are at least 100% of your 2018 bill. However, if your adjusted gross income for 2018 was more than $150,000 ($75,000 for those who are married filing separately), the 2019 payments must be at least 110% of the 2018 bill. It should be noted that different rules apply to farmers and fishermen."

(That's close to what you said - but the clause about 110% if AGI>$150k is a significant difference for many who might be reading this board)

If you want something more directly from IRS, here's recent statements that include mention of the prior tax year safe harbor:
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