Bill Text: MI SB0889 | 2019-2020 | 100th Legislature | Engrossed
Bill Title: Individual income tax; city; 2020 income tax filing deadline; revise. Amends 1964 PA 284 (MCL 141.501 - 141.787) by adding secs. 40 & 80, ch. 2. TIE BAR WITH: SB 0888'20
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2020-05-12 - Referred To Committee On Government Operations [SB0889 Detail]
Download: Michigan-2019-SB0889-Engrossed.html
Substitute For
SENATE BILL NO. 889
A bill to amend 1964 PA 284, entitled
"City income tax act,"
(MCL 141.501 to 141.787) by adding sections 40 and 80 to chapter 2.
the people of the state of michigan enact:
UNIFORM CITY INCOME TAX ORDINANCE
Sec. 40. Notwithstanding any other provision of this
ordinance, a person required to make and file an annual return, quarterly
return, or declaration of estimated tax that is otherwise due on or before
April 15 or April 30, 2020 under this ordinance automatically receives an
extension to file those returns and declarations 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, quarterly return, or declaration of estimated tax under
this ordinance 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.
Sec. 80. Notwithstanding any other provision of this ordinance, for any return or declaration of estimated tax that was originally due on April 15 or April 30, 2020 under this ordinance and that is subsequently filed or remitted at a later date in accordance with section 40, all interest and penalties for the failure to file or remit for that extended period shall be waived. Any applicable penalties and interest for failure to file a return or pay a tax will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, until August 1, 2020 for any remaining unpaid balances due on July 31, 2020, or until 1 day after an extended due date established by the Internal Revenue Service for any remaining unpaid balances on that extended due date for that same tax year.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No. 888 of the 100th Legislature is enacted into law.
