HOUSE DOCKET, NO. 399        FILED ON: 1/12/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1601

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Keiko M. Orrall

_________________

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:

Date Added:

Keiko M. Orrall

12th Bristol

1/12/2017

Jay R. Kaufman

15th Middlesex

 

Angelo J. Puppolo, Jr.

12th Hampden

 

Bradley H. Jones, Jr.

20th Middlesex

 

Richard J. Ross

Norfolk, Bristol and Middlesex

 

Mathew Muratore

1st Plymouth

 

Chris Walsh

6th Middlesex

 

Kimberly N. Ferguson

1st Worcester

 

John W. Scibak

2nd Hampshire

 

Ann-Margaret Ferrante

5th Essex

 

William L. Crocker, Jr.

2nd Barnstable

 

Kenneth I. Gordon

21st Middlesex

 

Randy Hunt

5th Barnstable

 

Shawn Dooley

9th Norfolk

 

Hannah Kane

11th Worcester

 

F. Jay Barrows

1st Bristol

 

Susan Williams Gifford

2nd Plymouth

 

David F. DeCoste

5th Plymouth

 

Joseph D. McKenna

18th Worcester

 

Michael S. Day

31st Middlesex

 

Shaunna L. O'Connell

3rd Bristol

 

Paul Brodeur

32nd Middlesex

 

Thomas J. Calter

12th Plymouth

 

Angelo L. D'Emilia

8th Plymouth

 

Patrick M. O'Connor

Plymouth and Norfolk

 

Jonathan D. Zlotnik

2nd Worcester

 

Kevin J. Kuros

8th Worcester

 

Steven S. Howitt

4th Bristol

 

Jeffrey N. Roy

10th Norfolk

 

Sean Garballey

23rd Middlesex

 

Paul K. Frost

7th Worcester

 


HOUSE DOCKET, NO. 399        FILED ON: 1/12/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1601

By Mrs. Orrall of Lakeville, a petition (accompanied by bill, House, No. 1601) of Keiko M. Orrall 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