SB63: authorizing the commissioner of revenue administration to extend tax filing deadlines for certain members of the armed forces.

CHAPTER 306

SB 63 – FINAL VERSION

02Jan2008… 2619h

2008 SESSION

07-0721

09/05

SENATE BILL 63

AN ACT authorizing the commissioner of revenue administration to extend tax filing deadlines for certain members of the armed forces.

SPONSORS: Sen. Clegg, Dist 14; Sen. Gatsas, Dist 16; Sen. Barnes, Dist 17; Sen. Kenney, Dist 3; Sen. Downing, Dist 22; Rep. Marshall Quandt, Rock 13; Rep. Renzullo, Hills 27; Rep. Bettencourt, Rock 4; Rep. Lynne Ober, Hills 27; Rep. Whalley, Belk 5

COMMITTEE: Ways and Means

AMENDED ANALYSIS

This bill authorizes the commissioner of revenue administration to extend tax filing deadlines for the interest and dividends tax, the business profits tax, and the business enterprise tax for members of the armed forces serving in qualifying duty locations or combat zones.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

02Jan2008… 2619h

07-0721

09/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Eight

AN ACT authorizing the commissioner of revenue administration to extend tax filing deadlines for certain members of the armed forces.

Be it Enacted by the Senate and House of Representatives in General Court convened:

306:1 New Subdivision; Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard. Amend RSA 21-J by inserting after section 45 the following new subdivision:

Extension of Tax Filing Deadlines for Members of the

Armed Forces and National Guard

21-J:46 Extension of Tax Filing Deadlines for Members of the Armed Forces and National Guard.

I. The commissioner of revenue administration may extend the deadline for a member of the armed forces or national guard to file tax returns and make associated tax payments up to 180 days after return from service in a qualifying duty location, provided such person is filing as an individual, a sole proprietor, or as the member on behalf of a single member limited liability corporation.

II. For the purpose of this section, a "qualifying duty location" means:

(a) A hazardous duty area, as recognized by the Internal Revenue Service; or

(b) A combat zone, as designated by Presidential Executive Order.

III. This section shall apply only to tax returns and associated payments under RSA 77, RSA 77-A, and RSA 77-E.

306:2 Effective Date. This act shall take effect upon its passage.

Approved: July 2, 2008

Effective Date: July 2, 2008