The “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.” signed into law on July 30, 2015 has provisions changing extensions procedures for many entities. As a result, the Form 990 will now have an automatic 6 month extension replacing the 4 month and additional 2 month extensions. This will go into effect for tax years beginning on or after January 1, 2016. Calendar year-end organizations will be able to take advantage of this in the 2017 filing season.