On 7/31/15, President Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236) (Highway Act) into law, which includes some significant changes to longstanding tax provisions. The Highway Act makes both partnership and S corporation returns due March 15th following the close of the calendar year (or 15th day of the third month following the close of a fiscal year) for years beginning after 12/31/15. The tax filing deadline for C corporations is changed to April 15th (or 15th day of the fourth month following the close of a fiscal year) for returns for years beginning after 12/31/15. However, for C corporations with a 6/30 year end, the changes are effective for years beginning after 12/31/25. The automatic extension period for these returns has also been adjusted. The Highway Act includes other tax compliance provisions.