HOUSE DOCKET, NO. 415        FILED ON: 1/12/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1556

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jay R. Kaufman

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to tax return filing deadlines.

_______________

PETITION OF:

 

Name:

District/Address:

Jay R. Kaufman

15th Middlesex

Keiko M. Orrall

12th Bristol

William N. Brownsberger

Second Suffolk and Middlesex

Lori A. Ehrlich

8th Essex

Danielle W. Gregoire

4th Middlesex

James M. Kelcourse

1st Essex

Eric P. Lesser

First Hampden and Hampshire

Jason M. Lewis

Fifth Middlesex

Joseph D. McKenna

18th Worcester

Harold P. Naughton, Jr.

12th Worcester

Michael J. Rodrigues

First Bristol and Plymouth

Chris Walsh

6th Middlesex

Timothy R. Whelan

1st Barnstable


HOUSE DOCKET, NO. 415        FILED ON: 1/12/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1556

By Mr. Kaufman of Lexington, a petition (accompanied by bill, House, No. 1556) of Jay R. Kaufman and others relative to tax return filing deadlines for business corporations.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act relative to tax return filing deadlines.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 7 of chapter 62C of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 3, the word “fourth” and inserting in place thereof the following word:- third

SECTION 2. Section 11 of said chapter 62C, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following:-

Except as otherwise provided in this chapter, every business corporation, as defined in section 30 of chapter 63, shall file a return providing such information as the commissioner deems necessary for the determination of the taxes imposed upon it by chapter 63. Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year