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 requirement specifically for limited liability companies and limited liability partnerships, mandating they file their first annual report by January 31st rather than the general deadline of the first day of the second month, which NARROWS and STRENGTHENS the bill by creating an earlier, more specific deadline for these entity types. The amendment also adds an effective date of January 1, 2027.
The amendment clarifies the annual reporting deadline for limited liability companies and partnerships by specifying that those authorized to do business in January must file by January 31st of that same year, while all others must file by January 31st of each subsequent year—NARROWING the bill's scope to create a more precise filing schedule rather than a blanket date change.
The amendment significantly broadens the bill from addressing only limited liability companies and partnerships to covering all entities required by law to file annual reports, and it gives these entities a choice between two filing date options: either the anniversary month of their formation or January 31st, with the ability to switch between options if they remain in good standing. This shift redirects the bill from a narrow scheduling fix into a more comprehensive system that provides flexibility in annual report filing deadlines across all entity types.
The amendment removed the engrossing markup and attestation language to convert the bill from engrossed to enrolled status, which is a procedural formatting change with no substantive effect on the bill's content—it still reschedules annual report filing dates to allow entities to choose between anniversary-month filing or January 31st filing.