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MI HB6229

Bill

Status

Introduced

6/15/2022

Primary Sponsor

John Damoose

Click for details

Origin

House of Representatives

101st Legislature

AI Summary

  • Automatically extends the filing deadline for 2020 tax year Michigan income tax returns from April 15, 2021 to May 17, 2021.

  • Requires the Michigan Department of Treasury to automatically extend any future tax year filing deadline if the Internal Revenue Service extends the federal income tax filing deadline for individual taxpayers, with the state extension matching the federal extension unless the department has a compelling reason for a shorter period.

  • Requires the department to publish extended due dates by the later of 10 days after the IRS announces an extension or 30 days before the original deadline.

  • Exempts taxpayers from interest and penalties during any extension period issued under this section.

Legislative Description

Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).

Individual income tax: returns

Last Action

Bill Electronically Reproduced 06/15/2022

6/16/2022

Committee Referrals

Tax Policy6/15/2022

Full Bill Text

No bill text available