HOUSE BILL NO. 4569
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, 2021 under this ordinance automatically receives an extension to file those returns and declarations until May 17 or June 1, 2021, whichever is applicable. Accordingly, if the Internal Revenue Service extends the federal income tax filing or payment due date, or both, for the 2020 tax year for federal taxpayers after the effective date of the amendatory act that added this section, then the deadline under this section for a person required to make and file an annual return, quarterly return, or declaration of estimated tax under this ordinance for the 2020 tax year is also automatically extended, and that extension to file those returns must coincide with that extended due date established by the Internal Revenue Service for that same tax year.
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, 2021 under this ordinance and that is subsequently filed or remitted at a later date in accordance with section 40, all interest and penalties for the failure to file or remit for that extended period shall be waived. Any applicable penalties and interest for failure to file a return or pay a tax will not begin to accrue until May 18, 2021 or until June 2, 2021 for any remaining unpaid balances due on May 17, 2021 or June 1, 2021, whichever is applicable, or until 1 day after an extended due date established by the Internal Revenue Service for the 2020 tax year for any remaining unpaid balances on that extended due date for that same tax year.