Loading chat...

AR SB593

Bill

Official Source

Status

Passed

4/13/2021

Primary Sponsor

Jimmy Hickey

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Extends the income tax filing deadline for all taxpayers except Subchapter C corporations from April 15 to May 17 for returns covering the preceding calendar year
  • Maintains the April 15 deadline for Subchapter C corporations and the three and one-half month deadline for fiscal year filers
  • Declares an emergency citing COVID-19 pandemic impacts and alignment with the federal government's extension of the federal income tax filing deadline to May 17
  • Suspends existing law during the temporary extension period without repealing it, with provisions expiring on May 18, 2021
  • Bill approved by the Governor on April 12, 2021, and becomes effective immediately upon approval

Legislative Description

To Temporarily Extend The Income Tax Filing Deadline; And To Declare An Emergency.

Last Action

Notification that SB593 is now Act 635

4/13/2021

Committee Referrals

Revenue and Taxation4/1/2021
Revenue & Taxation3/22/2021

Full Bill Text

No bill text available