Under current law, corporations are required to make Minnesota estimated tax payments by the third, sixth, ninth, and twelfth months of a tax year if their estimated liability for the tax year exceeds $500 or under rules prescribed by the commissioner for a members of a unitary group filing one return. This bill would extend the due date of the first estimated payment from the third month to the fourth month of a full or short taxable year, matching the timing requirement under federal law. Effective for estimated tax payments required for taxable years beginning in 2020.