Am. H.B. No. 105 Summary

• Automatic six-month extension granted to taxpayers who file federal income tax extensions; extended municipal return due date is the fifteenth day of the tenth month after the taxable year ends

• Tax administrators cannot contact taxpayers during extension period and must reimburse reasonable costs up to $150 if they violate this restriction

• Late filing penalties for municipal returns capped at $25 per month (not to exceed $150 total), with first-time penalty abated after filing if taxpayer subsequently files the return

• Provisions apply to tax returns for taxable years ending on or after January 1, 2023