Louisiana 2010 Regular Session

Louisiana Senate Bill SB680

Introduced
3/29/10  
Refer
3/29/10  
Report Pass
4/12/10  
Engrossed
4/14/10  
Refer
4/15/10  
Report Pass
5/24/10  
Enrolled
6/8/10  
Chaptered
6/17/10  

Caption

Provides relative to the due date of corporation income tax returns and payments for nonprofit organizations. (8/15/10) (EN NO IMPACT GF RV See Note)

Impact

The passage of SB680 will directly affect nonprofit organizations by shifting their tax filing deadline. By giving these organizations until mid-June to file their returns, the bill intends to improve compliance and accuracy, potentially leading to enhanced financial management within these organizations. The new due date reflects an understanding of the unique financial circumstances often encountered by nonprofits, which frequently rely on varying funding sources and may not have financial statements prepared as quickly as corporate entities.

Summary

Senate Bill No. 680, introduced by Senator Shaw, aims to amend the due date for corporation income tax returns and payments specifically for nonprofit organizations in Louisiana. The bill modifies the existing regulations found in R.S. 47:287.614 and R.S. 287.651, establishing that nonprofit organizations will now be required to submit their tax returns by June 15 instead of the standard April 15. This change is meant to provide nonprofit entities with more time to prepare their financial information and comply with tax obligations, thus alleviating some of the administrative burdens they face.

Sentiment

The general sentiment surrounding SB680 appears to be supportive, particularly among organizations that operate on a nonprofit basis. Supporters argue that the extended timeline will encourage better financial practices and reduce the likelihood of errors in tax submissions. However, some skeptics question whether this change is sufficient to address the broader challenges that nonprofits face in terms of tax compliance and operational funding. Overall, the bill seems to enjoy bipartisan support as it focuses on practical adjustments that benefit specific sectors of the economy.

Contention

Notable points of contention during discussions regarding SB680 largely revolved around the implications for state revenue. Critics were concerned that extending the deadline might delay state revenue collection, impacting the budget for programs that rely on these funds. Proponents countered these arguments by asserting that the benefits of increased compliance and reduced penalties for late filing would offset any potential drawbacks related to cash flow to the state. This debate underscores a pivotal balance between supporting nonprofit operational needs and ensuring adequate state funding.

Companion Bills

No companion bills found.

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