HB1102 — reschedule the date for filing certain annual reports.
What changed between bill versions as it moved through the Legislature.
The amendment adds a new filing deadline specifically for limited liability companies and limited liability partnerships, requiring their annual reports by January 31st instead of the first day of the second month, and makes the bill effective January 1, 2027. This NARROWS the bill's scope to create a separate, earlier deadline for LLCs and LLPs while keeping the original deadline for other entities.
The amendment clarifies the filing deadline rules for limited liability companies and partnerships by creating two separate timelines: those authorized in January must file by January 31st of the following year, while all others must file by January 31st of each subsequent year. This NARROWS and clarifies the bill's original approach by providing more specific guidance on when annual reports are due based on the authorization date.
The amendment significantly expands the bill's scope from just rescheduling filing dates for limited liability companies and partnerships to creating a broader two-option filing system for all entities required to file annual reports, allowing them to either file on their formation anniversary or by January 31st each year, with the flexibility to switch between options. This BROADENS the bill from addressing a specific entity type to establishing a comprehensive, entity-wide filing date framework.
The amendment converts the engrossed bill into its enrolled (final) form by removing the legislative markup indicators and adding official signature and filing blocks required for a completed bill. This is a procedural formatting change with no substantive alteration to the bill's purpose of allowing entities to choose between anniversary-date or January 31st filing deadlines for annual reports.