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ID H0347

Bill

Status

Introduced

3/18/2021

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2021 Regular Session

AI Summary

  • Extends the 2021 motor fuels tax return and payment deadline from April 15 to May 17 for persons not required to file income or franchise tax returns under Idaho Code Chapter 30.

  • Delays the 2021 income tax return filing deadline from April 15 to May 17 for calendar year returns and from the fifteenth day of the fourth month to the seventeenth day of the fifth month for fiscal year returns.

  • Extends the 2021 deadline for farmer's cooperatives to file returns and the 2021 deadline for income tax payments from April 15 to May 17.

  • Modifies the deadline for food tax credit and refund applications filed by non-filers to May 17 for 2021 only.

  • Declares an emergency and provides that the act takes effect retroactively to January 1, 2021.

Legislative Description

Amends existing law to move the due date of certain tax returns to May 17 from April 15 in 2021.

TAXES

Last Action

U.C. to be returned to Revenue & Taxation Committee

4/13/2021

Full Bill Text

No bill text available