FILING EXTENSION FOR MILITARY SERVING IN COMBAT ZONE
House Bill 4710
Sponsor: Rep. Bruce Caswell
Committee: Tax Policy
Complete to 5-20-03
A SUMMARY OF HOUSE BILL 4710 AS INTRODUCED 5-20-03
The bill would amend the Income Tax Act to provide an automatic filing extension for the state income tax for a taxpayer who has an automatic extension for the federal return based on service in a combat zone. The state due date for a return or a payment of estimated tax would be extended for a period of time equivalent to the federal exemption.
Under the bill, the taxpayer would not have to file a copy of any federal extension but would have to print the words "Combat Zone" in red ink at the top of the return when filing. The taxpayer would not be required to pay the tax due by the date of the normal filing deadline and the Department of Treasury could not impose any interest or penalties for the unpaid tax for the period of the extension.
MCL 206.311
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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.