Bill Text: MI SB0887 | 2019-2020 | 100th Legislature | Engrossed
Bill Title: Individual income tax; other; 2020 income tax filing deadline; revise. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 301a & 681a. TIE BAR WITH: SB 0888'20
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2020-05-12 - Referred To Committee On Government Operations [SB0887 Detail]
Download: Michigan-2019-SB0887-Engrossed.html
Substitute For
SENATE BILL NO. 887
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding sections 301a and 681a.
the people of the state of michigan enact:
Sec. 301a. Notwithstanding any other provision of this part, a person required to make and file an annual return that is otherwise due on or before April 15 or April 30, 2020 for the 2019 tax year or to file and pay an installment of estimated tax that is otherwise due on or before April 15 or June 15, 2020 for the 2020 tax year under this part automatically receives an extension to file those returns and installments of estimated tax until July 15 or July 31, 2020, whichever is applicable. Accordingly, if the Internal Revenue Service extends the federal income tax filing or payment due date, or both, for federal taxpayers after the effective date of the amendatory act that added this section due to a declared national emergency, then a person required to make and file an annual return or to file and pay an installment of estimated tax under this part shall automatically receive an extension to file those returns, and that extension must coincide with that extended due date established by the Internal Revenue Service for that same tax year. A taxpayer is not subject to any interest or penalties during this extension period.
Sec. 681a. Notwithstanding any other
provision of this part, a person required to make and file an annual return on
or before April 30, 2020 for the 2019 tax year or to file a quarterly return
and pay estimated tax on or before April 15, 2020 for the 2020 tax year under
this part automatically receives an extension to file those returns and payments
of estimated tax until July 15 or July 31, whichever is applicable. Accordingly,
if the Internal Revenue Service extends the federal income tax filing or
payment due date, or both, for federal taxpayers after the effective date of
the amendatory act that added this section due to a declared national
emergency, then a person required to make and file an annual return or to file
and pay an installment of estimated tax under this part shall automatically
receive an extension to file those returns, and that extension must coincide
with that extended due date established by the Internal Revenue Service for
that same tax year. A taxpayer is not subject to any interest or penalties
during this extension period.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 888 of the 100th Legislature is enacted into law.
