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ARIZONA HOUSE OF REPRESENTATIVESFifty-fifth Legislature First Regular Session |
Senate: COM DP 9-0-1-0| 3rd Read 30-0-0-0 |
SB
1297: insurance; optometrists; contracts; covered services.
S/E: income tax filing extension
Sponsor: Representative Bolick, LD 20
Committee on Ways & Means
Summary of the Strike-Everything Amendment to SB1297
Overview
Modifies the filing and payment deadline for individual, corporate and fiduciary returns, for taxable year 2020, from April 15, 2021 to May 17, 2021.
History
Arizona's filing and payment deadline is generally on or before April 15 following the close of the calendar year. (A.R.S. § 43-325 and A.R.S. § 43-501)
The Treasury Department and the Internal Revenue Service announced, on March 17, 2021, that the federal income tax filing and payment due date for the 2020 tax year will be extended to May 17, 2021.
Provisions
1. Extends the filing and payment date, for taxable year 2020, for individual, corporate and fiduciary taxpayers to May 17, 2021. (Sec. 1)
2. Provides that interest is due on any unpaid amounts after May 17, 2021 until the tax is paid in full. (Sec. 1)
3. Contains an emergency clause. (Sec. 2)
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7. SB 1297
8. Initials VP Page 0 Ways & Means
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