Individual income tax: penalties and interest; waiver of penalties and interests for 2020 filing deadline extensions; provide for. Amends secs. 24 & 30 of 1941 PA 122 (MCL 205.24 & 205.30).  TIE BAR WITH: SB 0887'20 , HB 5717'20 , SB 0889'20 , HB 5716'20