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MS HB461

Bill

Official Source

Status

Passed

4/5/2016

Primary Sponsor

Jeffrey Smith

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Amends Section 27-7-41 of the Mississippi Code to align state income tax return filing dates with corresponding federal return filing dates for tax years beginning after December 31, 2015
  • Individuals, estates, trusts, and partnerships must file returns on the same date as required for federal returns (previously April 15 for calendar year filers)
  • Corporations must file returns on the same date as required for federal returns (previously March 15 for calendar year filers)
  • If a filing deadline falls on a Saturday, Sunday, or legal holiday, filing is considered timely if completed on the next business day
  • Effective January 1, 2016

Legislative Description

Income tax; provide that filing date for state return is the same as filing date for corresponding federal return.

Last Action

Approved by Governor

4/5/2016

Committee Referrals

Finance2/29/2016
Ways and Means2/8/2016

Full Bill Text

No bill text available