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Committee adopts amendment clarifying April 15 filing date and 60‑day interest waiver for tax credit claims in House Bill 326
Summary
The House Ways and Means Committee adopted an amendment and substitute to House Committee Substitute for House Bill 326 that clarifies the April 15 filing deadline for certain tax credits and creates a 60‑day window to pay an underpayment without interest or penalty after taxpayers receive corrective notices.
The House Ways and Means Committee voted to adopt an amendment and substitute for the committee substitute for House Bill 326 that clarifies filing deadlines for certain tax credits and removes interest and penalties in limited circumstances.
The committee’s amendment clarifies that April 15 filing requirements for the tax credits follow the standard rule for returns: if April 15 falls on a weekend or holiday, the due date becomes the next regular workday. It also creates a limited safe harbor that preserves taxpayers from retroactive interest and penalty charges in some cases: if a taxpayer files believing they had an eligible credit but later receives a notice showing a balance due, the amendment allows 60 days to pay that balance without interest or penalty.
“Under these credits, you have to file it on April 15. It isn't like the rest of the normal return… it will follow the normal tax year, which would be whatever the next operating day is,” the amendment sponsor said when describing the technical change.
On the substantive relief, the sponsor explained the amendment addresses cases where “you file your return thinking that everything's okay, then you get a letter in the middle of summer that says you owe interest and penalty because the tax credit had run out. So what this does, it nullifies that and allows you 60 days to pay the balance in full without interest in penalty.”
Committee members adopted the amendment and then adopted the substitute. The committee then voted the house committee substitute for House Bill 326 “do pass.” The clerk recorded the roll call during that motion. (Roll‑call details are recorded in the hearing transcript.)
Why it matters: The changes are largely procedural and limited in scope, but they affect how taxpayers meet filing deadlines for these credits and provide a narrowly defined remedy for taxpayers who receive midyear notices that a credit they relied on was no longer available. The amendment leaves the underlying credit eligibility rules unchanged; it only adjusts filing timing and short‑term relief for interest and penalties.
The committee advanced the substitute for further consideration by the full House.
