Corporate Tax Filing Extension

HB 3032 would automatically extend West Virginia's corporate net income tax filing deadline for businesses that receive an automatic extension from the federal government. Specifically, it changes the due date for state tax returns to be no later than one month after the federal deadline, including any federal extension period. This applies to corporations filing state returns for tax years starting January 1, 2026, and eliminates late-filing penalties for taxpayers who file within that one-month window after their federal extension ends. The bill directly affects corporations that already qualify for federal filing extensions, aligning state and federal tax deadlines without requiring additional applications.