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 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 Corporate Tax Law requires "C" corporation and "S" corporation taxpayers to file returns on the 15th day of the third 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, partnerships and limited liability companies to file a return on the 15th day of the 3rd month, and "C" Corporations to file a return on the 15th day of the 4th month of the year, except "C" corporations with fiscal years ending on June 30 would use the new filing date for taxable years beginning on or after January 1, 2026. These tax return due dates would conform to federal income tax return due dates for taxable years beginning on and after January 1, 2016.