HOUSE BILL NO. 4568

March 23, 2021, Introduced by Rep. Hall and referred to the Committee on Tax Policy.

A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

(MCL 206.1 to 206.713) by adding sections 301a and 681a.

the people of the state of michigan enact:

Sec. 301a. Notwithstanding any other provision of this part, a person required to make and file an annual return that is otherwise due on or before April 15, 2021 for the 2020 tax year under this part automatically receives an extension to file that return until May 17, 2021. A taxpayer is not subject to any interest or penalties during this extension period.

Sec. 681a. Notwithstanding any other provision of this part, a person required to make and file an annual return on or before April 30, 2021 for the 2020 tax year under this part automatically receives an extension to file that return until June 1, 2021. A taxpayer is not subject to any interest or penalties during this extension period.