H279 - COVID-19 Related Tax Changes/Unemployment Insurance Technical Correction. (SL 2021-16)

Session Year 2021

Overview: S.L. 2021-16 does the following:

  • Clarifies that the extra credit grants and federal stimulus payments received as COVID-19 relief are not considered income for determining eligibility for property tax exemptions based on income.
  • Provides for the nonaccrual of interest on 2020 individual income tax returns filed on or before May 17, 2021 and extends the statute of limitations for requesting a refund consistent with the extension provided by the Internal Revenue Service (IRS).
  • Makes a technical correction to S.L. 2021-5, DES COVID Modifications and Technical Changes.

S.L. 2021-16 became effective April 27, 2021.

Additional Information: