SB 299 - For the 2018 tax year, this act allows taxpayers with an outstanding tax liability of less than $200, and who timely remit an individual tax return, to pay such tax liability by June 15, 2019, rather than April 15, 2019.
This act also allows such taxpayers to enter into a payment plan for such tax liability to pay his or her tax due over the four month period between June 15, 2019, and October 15, 2019. The tax shall be paid in a series of equal monthly installments over the payment plan.
Taxpayers under this act shall not be subject to any penalties or interest otherwise provided for under current law for late tax payments.
This act contains an emergency clause.
This act is identical to HB 378 (2019), is substantially similar to SB 510 (2019), and is similar to HB 1094 (2010), HB 963 (2019), and to a provision contained in HCS/SB 87 (2019).