HOUSE DOCKET, NO. 399 FILED ON: 1/12/2017
HOUSE . . . . . . . . . . . . . . . No. 1601
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The Commonwealth of Massachusetts
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PRESENTED BY:
Keiko M. Orrall
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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.
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PETITION OF:
Name: | District/Address: | Date Added: |
Keiko M. Orrall | 12th Bristol | 1/12/2017 |
Jay R. Kaufman | 15th Middlesex |
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Angelo J. Puppolo, Jr. | 12th Hampden |
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Bradley H. Jones, Jr. | 20th Middlesex |
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Richard J. Ross | Norfolk, Bristol and Middlesex |
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Mathew Muratore | 1st Plymouth |
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Chris Walsh | 6th Middlesex |
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Kimberly N. Ferguson | 1st Worcester |
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John W. Scibak | 2nd Hampshire |
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Ann-Margaret Ferrante | 5th Essex |
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William L. Crocker, Jr. | 2nd Barnstable |
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Kenneth I. Gordon | 21st Middlesex |
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Randy Hunt | 5th Barnstable |
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Shawn Dooley | 9th Norfolk |
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Hannah Kane | 11th Worcester |
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F. Jay Barrows | 1st Bristol |
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Susan Williams Gifford | 2nd Plymouth |
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David F. DeCoste | 5th Plymouth |
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Joseph D. McKenna | 18th Worcester |
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Michael S. Day | 31st Middlesex |
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Shaunna L. O'Connell | 3rd Bristol |
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Paul Brodeur | 32nd Middlesex |
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Thomas J. Calter | 12th Plymouth |
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Angelo L. D'Emilia | 8th Plymouth |
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Patrick M. O'Connor | Plymouth and Norfolk |
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Jonathan D. Zlotnik | 2nd Worcester |
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Kevin J. Kuros | 8th Worcester |
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Steven S. Howitt | 4th Bristol |
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Jeffrey N. Roy | 10th Norfolk |
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Sean Garballey | 23rd Middlesex |
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Paul K. Frost | 7th Worcester |
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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
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In the One Hundred and Ninetieth General Court
(2017-2018)
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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