1.1    .................... moves to amend H.F. No. 4162 as follows:
1.2Page 3, delete section 6 and insert:

1.3    "Sec. 6. Minnesota Statutes 2006, section 289A.19, is amended by adding a subdivision
1.4to read:
1.5    Subd. 7. Federal extensions. When an extension of time to file a return is granted
1.6by the Internal Revenue Service, the commissioner shall grant an automatic extension to
1.7file the comparable Minnesota return for that period.
1.8EFFECTIVE DATE.This section is effective the day following final enactment
1.9and applies to any federal extension that allows filing after that date."