Bill Text: MI HB5716 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Individual income tax; city; 2020 income tax filing deadline; revise. Amends 1964 PA 284 (MCL 141.501 to 141.787) by adding secs. 40 & 80, ch. 2. TIE BAR WITH: HB 5718'20
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-04-28 - Bill Electronically Reproduced 04/30/2020 [HB5716 Detail]
Download: Michigan-2019-HB5716-Introduced.html
HOUSE BILL NO. 5716
April 24, 2020, Introduced by Rep. Sheppard and
referred to the Committee on Government Operations.
A bill to amend 1964 PA 284, entitled
"City income tax act,"
(MCL 141.501 to 141.787) by adding sections 40 and 80 to chapter 2.
the people of the state of michigan enact:
UNIFORM CITY INCOME TAX ORDINANCE
Sec. 40. Notwithstanding any other provision of this
ordinance, a person required to make and file an annual return, quarterly
return, or declaration of estimated tax that is otherwise due on or before
April 15 or April 30, 2020 under this ordinance automatically receives, in
accordance with Executive Order No. 2020-26, an extension to file those returns
and declarations until July 15 or July 31, 2020, whichever is applicable.
Sec. 80. Notwithstanding any other provision of this ordinance, for any return or declaration of estimated tax that was originally due on April 15 or April 30, 2020 under this ordinance and that is subsequently filed or remitted, in accordance with Executive Order No. 2020-26 and section 40, not later than July 15 or July 31, 2020, whichever is applicable, all interest and penalties for the failure to file or remit for the period of April 15 or April 30, 2020 through July 15 or July 31, 2020, whichever is applicable, shall be waived. Any applicable penalties and interest for failure to file a return or pay a tax will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020 and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020.
Enacting section 1. This amendatory act does not take effect unless Senate Bill No.____ or House Bill No. 5718 (request no. 06586'20 a) of the 100th Legislature is enacted into law.
