Income taxes: returns: due dates.

The Personal Income Tax Law requires a partnership to file an informational return on the 15th day of the 4th month following the close of its taxable year, and a limited liability company classified as a partnership to file a return of the taxes due and payable on the 15th day of the 4th month following the close of its taxable year. The Corporation Tax Law requires a taxpayer subject to that law, including an "S corporation," to file a return on the 15th day of the 3rd month following the close of its taxable year. These tax return due dates conform to federal income tax return due dates for taxable years beginning before January 1, 2016. This bill would require, instead, for taxable years beginning on or after January 1, 2016, a partnership and a limited liability company classified as a partnership to file a return on the 15th day of the 3rd month, and a taxpayer subject to the Corporation Tax Law, but not an "S corporation," to file a return on the 15th day of the 4th month, following the close of its taxable year. These tax return due dates would conform to federal income tax return due dates for taxable years beginning on and after January 1, 2016.