Kentucky Enacts Law to Mirror Federal Tax Filing and Payment Requirements 

Governor Beshear signed SB 150 into law on March 30th. Included in the bill was a provision to completely mirror the federal postponement of the April 15 filing and payment due dates. A law change was necessary in order to remove the statutory imposition of late payment interest.

Applicable section of the bill:

(3) The Department of Revenue shall adhere to any declarations or changes in tax filing and payment requirements provided by the U.S. Treasury Department or the Internal Revenue Service and provide the same to taxpayers for comparable tax filing and payment requirements under Kentucky law, including an extension of time to file a return or report and an extension of time to pay any tax due with that return or report, without the imposition of penalty under KRS 131.180, 141.044, 141.305, or 141.990 on that extended payment, and notwithstanding KRS 131.175 and 141.170, without the imposition of interest under KRS 131.183 or 141.985.

For more information please contact John Rittichier, CPA at

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