I 

118TH CONGRESS 

2D SESSION H. R. 8864 

To amend the Internal Revenue Code of 1986 to make improvements related 

to tax administration. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 27, 2024 

Mr. LAHOOD (for himself, Mr. SCHNEIDER, Mr. FEENSTRA, Ms. DELBENE, 

Mr. FITZPATRICK, Mr. PANETTA, and Mrs. LESKO) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

improvements related to tax administration. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tax Administration 

5 Simplification Act’’. 


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1 SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 

2 AND PAYMENTS ELECTRONICALLY SUB3 MITTED TO THE INTERNAL REVENUE SERV4 ICE. 

5 (a) IN GENERAL.—Section 7502(c) of the Internal 

6 Revenue Code of 1986 is amended— 

7 (1) in the heading, by inserting ‘‘AND PAY8 MENT’’ after ‘‘FILING’’, 

9 (2) in paragraph (2)— 

10 (A) in the heading, by striking ‘‘; ELEC11 TRONIC FILING’’, and 

12 (B) by striking ‘‘and electronic filing’’, and 

13 (3) by adding at the end the following: 

14 ‘‘(3) ELECTRONIC FILING AND PAYMENT.— 

15 ‘‘(A) IN GENERAL.—If any return, claim, 

16 statement, or other document required to be 

17 filed, or any payment required to be made, 

18 within a prescribed period or on or before a 

19 prescribed date under authority of any provision 

20 of the internal revenue laws is sent electroni21 cally by any person to the agency, officer, or of22 fice with which such return, claim, statement, 

23 or other document is required to be filed, or to 

24 which such payment is required to be made, the 

25 date on which such return, claim, statement, or 

26 other document, or payment, is sent electroniVerDate Sep 11 2014 00:06 Aug 09, 2024 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8864.IH H8864

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1 cally by such person shall be deemed to be the 

2 date of delivery or the date of payment, as the 

3 case may be, regardless of the date on which 

4 the applicable agency, officer, or office receives 

5 or reviews such return, claim, statement, docu6 ment, or payment. 

7 ‘‘(B) REGULATIONS.—Not later than De8 cember 31, 2024, the Secretary shall issue such 

9 regulations or other guidance as the Secretary 

10 determines necessary to carry out the purposes 

11 of this paragraph.’’. 

12 (b) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to any document or payment sent 

14 after December 31, 2024. 

15 SEC. 3. EXTENSION OF TIME FOR MAKING S CORPORATION 

16 ELECTIONS. 

17 (a) IN GENERAL.—Section 1362(b) of the Internal 

18 Revenue Code of 1986 is amended to read as follows: 

19 ‘‘(b) WHEN MADE.— 

20 ‘‘(1) IN GENERAL.—An election under sub21 section (a) may be made by a small business cor22 poration for any taxable year not later than the due 

23 date for filing the return of the S corporation for 

24 such taxable year (including extensions). 


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1 ‘‘(2) CERTAIN ELECTIONS TREATED AS MADE

2 FOR NEXT TAXABLE YEAR.—If— 

3 ‘‘(A) an election under subsection (a) is 

4 made for any taxable year within the period de5 scribed in paragraph (1), but 

6 ‘‘(B) either— 

7 ‘‘(i) on 1 or more days in such taxable 

8 year and before the day on which the elec9 tion was made the corporation did not 

10 meet the requirements of subsection (b) of 

11 section 1361, or 

12 ‘‘(ii) 1 or more of the persons who 

13 held stock in the corporation during such 

14 taxable year and before the election was 

15 made did not consent to the election, 

16 then such election shall be treated as made for 

17 the following taxable year. 

18 ‘‘(3) AUTHORITY TO TREAT LATE ELECTIONS, 

19 ETC., AS TIMELY.—If— 

20 ‘‘(A) an election under subsection (a) is 

21 made for any taxable year after the date pre22 scribed by this subsection for making such elec23 tion for such taxable year or no such election is 

24 made for any taxable year, and 


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1 ‘‘(B) the Secretary determines that there 

2 was reasonable cause for the failure to timely 

3 make such election, 

4 the Secretary may treat such an election as timely 

5 made for such taxable year. 

6 ‘‘(4) ELECTION ON TIMELY FILED RETURNS.— 

7 Except as otherwise provided by the Secretary, an 

8 election under subsection (a) for any taxable year 

9 may be made on a timely filed return of the S cor10 poration for such taxable year. 

11 ‘‘(5) SECRETARIAL AUTHORITY.—The Secretary 

12 may prescribe such regulations, rules, or other guid13 ance as may be necessary or appropriate for pur14 poses of applying this subsection.’’. 

15 (b) COORDINATION WITH CERTAIN OTHER PROVI16 SIONS.— 

17 (1) QUALIFIED SUBCHAPTER S SUBSIDI18 ARIES.—Section 1361(b)(3)(B) of such Code is 

19 amended by adding at the end the following flush 

20 sentence: 

21 ‘‘Rules similar to the rules of section 1362(b) 

22 shall apply with respect to any election under 

23 clause (ii).’’. 


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1 (2) QUALIFIED SUBCHAPTER S TRUSTS.—Sec2 tion 1361(d)(2) of such Code is amended by striking 

3 subparagraph (D). 

4 (c) REVOCATIONS.—Section 1362(d)(1) of such Code 

5 is amended— 

6 (1) by striking ‘‘subparagraph (D)’’ in subpara7 graph (C) and inserting ‘‘subparagraphs (D) and 

8 (E)’’, and 

9 (2) by adding at the end the following new sub10 paragraph: 

11 ‘‘(E) AUTHORITY TO TREAT LATE REVOCA12 TIONS AS TIMELY.—If— 

13 ‘‘(i) a revocation under subparagraph 

14 (A) is made for any taxable year after the 

15 date prescribed by this paragraph for mak16 ing such revocation for such taxable year 

17 or no such revocation is made for any tax18 able year, and 

19 ‘‘(ii) the Secretary determines that 

20 there was reasonable cause for the failure 

21 to timely make such revocation, 

22 the Secretary may treat such a revocation as 

23 timely made for such taxable year.’’. 

24 (d) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—Except as otherwise pro2 vided in this subsection, the amendments made by 

3 this section shall apply to elections for taxable years 

4 beginning after December 31, 2024. 

5 (2) REVOCATIONS.—The amendments made by 

6 subsection (c) shall apply to revocations made after 

7 the date of the enactment of this Act. 

8 SEC. 4. QUARTERLY INSTALLMENTS FOR ESTIMATED IN9 COME TAX PAYMENTS BY INDIVIDUAL. 

10 (a) IN GENERAL.—The table contained in section 

11 6654(c)(2) of the Internal Revenue Code of 1986 is 

12 amended— 

13 (1) by striking ‘‘June 15’’ and inserting ‘‘July 

14 15’’, and 

15 (2) by striking ‘‘September 15’’ and inserting 

16 ‘‘October 15’’. 

17 (b) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to installments due in taxable years 

19 beginning after December 31, 2024. 

Æ 


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