Delaware General Assembly

Passed 4/4/17

The General Assembly has ended, the current status is the final status.

HB 66 w/ HA 1 + SA 1

4/4/17

McDowell

Lines 1 and 2 of this Amendment make a technical correction to House Amendment No. 1. Lines 3 and 4 of this Amendment change the deadline for filing a corporate tentative return for fiscal year taxpayers from the first day of the fourth month to the fifteenth of the fourth month of the current year. Lines 5 through 30 of this Amendment change the date on which a corporation must make the first payment of tentative tax from April 1 to April 15 of the current year for calendar year taxpayers and from the first day of the fourth month to the fifteenth day of the fourth month of the current year. Lines 31 and 32 of this Amendment make Section 6, which is added by this Amendment, effective for all tax years beginning after December 31, 2016.

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