INTRODUCED

March 18, 2021

H. 4106

Introduced by Reps. Finlay and G.M. Smith

S. Printed 3/18/21--H.

Read the first time March 18, 2021.

                       

A JOINT RESOLUTION

TO EXTEND THE INCOME TAX FILING DUE DATE FOR INDIVIDUALS FROM APRIL 15, 2021, UNTIL MAY 17, 2021.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION     1.     Notwithstanding any other provision of law, for purposes of the South Carolina income tax on individuals, for tax year 2020 the due date for returns is extended from April 15, 2021, to May 17, 2021. The due dates for any other associated returns are also extended in accordance with policy set by the Internal Revenue Service.

SECTION     2.     This joint resolution takes effect upon approval by the Governor.

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