datamatters24/research-document-archive huggingface dataset:
I 
119TH CONGRESS 
1ST SESSION H. R. 1152 
To amend the Internal Revenue Code of 1986 to provide for the application 
of the mailbox rule to documents and payments electronically submitted 
to the Internal Revenue Service. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2025 
Mr. LAHOOD (for himself, Ms. DELBENE, Mr. FEENSTRA, Mr. SCHNEIDER, 
Mr. FITZPATRICK, and Mr. PANETTA) 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 provide 
for the application of the mailbox rule to documents 
and payments electronically submitted to the Internal 
Revenue Service. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Electronic Filing and 
Payment Fairness Act’’. 
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SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 
AND 
PAYMENTS 
ELECTRONICALLY 
SUB-
MITTED TO THE INTERNAL REVENUE SERV-
ICE. 
(a) IN GENERAL.—Section 7502(c) of the Internal 
Revenue Code of 1986 is amended— 
(1) in the heading, by inserting ‘‘AND PAY-
MENT’’ after ‘‘FILING’’, 
(2) in paragraph (2)— 
(A) in the heading, by striking ‘‘; ELEC-
TRONIC FILING’’, and 
(B) by striking ‘‘and electronic filing’’, and 
(3) by adding at the end the following new 
paragraph: 
‘‘(3) ELECTRONIC FILING AND PAYMENT.— 
‘‘(A) IN GENERAL.—If any return, claim, 
statement, or other document required to be 
filed, or any payment required to be made, 
within a prescribed period or on or before a 
prescribed date under authority of any provision 
of the internal revenue laws is sent electroni-
cally by any person to the agency, officer, or of-
fice with which such return, claim, statement, 
or other document is required to be filed, or to 
which such payment is required to be made, the 
date on which such return, claim, statement, or 
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other document, or payment, is sent electroni-
cally by such person shall be deemed to be the 
date of delivery or the date of payment, as the 
case may be, regardless of the date on which 
the applicable agency, officer, or office receives 
or reviews such return, claim, statement, docu-
ment, or payment. 
‘‘(B) REGULATIONS.—Not later than De-
cember 31, 2025, the Secretary shall issue such 
regulations or other guidance as the Secretary 
determines necessary to carry out the purposes 
of this paragraph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to any document or payment 
sent after December 31, 2025. 
Æ 
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‘‘(c) PRIMA FACIE REVIEW.— 
‘‘(1) IN GENERAL.—Upon receipt of a petition 
filed under this section with respect to the certifi-
cation of a proposed rule, the Chief Counsel shall 
make an initial prima facie determination on the 
merit of the issues raised in the petition as to the 
properness of the certification and whether the pro-
posed rule in question would, if promulgated, have 
a significant economic impact on a substantial num-
ber of small entities. 
‘‘(2) NO FURTHER REVIEW.—If, following the 
prima facie review of a petition under paragraph (1), 
the Chief Counsel determines that the issues raised 
in the petition do not merit further review by the 
Chief Counsel, the Chief Counsel shall, not later 
than 10 days after receipt of the petition, inform the 
petitioner of that determination and the matter shall 
be closed. 
‘‘(3) FURTHER
REVIEW.—If, following the 
prima facie review of a petition under paragraph (1), 
the Chief Counsel determines that the issues raised 
in the petition do merit further review by the Chief 
Counsel, the Chief Counsel shall, not later than 10 
days after receipt of the petition, inform the peti-
tioner and the agency that promulgated the pro-
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IIB 
119TH CONGRESS 
1ST SESSION H. R. 1152 
IN THE SENATE OF THE UNITED STATES 
APRIL 1 (legislative day, MARCH 31), 2025 
Received; read twice and referred to the Committee on Finance 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
for the application of the mailbox rule to documents 
and payments electronically submitted to the Internal 
Revenue Service. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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HR 1152 RFS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Electronic Filing and 
Payment Fairness Act’’. 
SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 
AND 
PAYMENTS 
ELECTRONICALLY 
SUB-
MITTED TO THE INTERNAL REVENUE SERV-
ICE. 
(a) IN GENERAL.—Section 7502(c) of the Internal 
Revenue Code of 1986 is amended— 
(1) in the heading, by inserting ‘‘AND PAY-
MENT’’ after ‘‘FILING’’, 
(2) in paragraph (2)— 
(A) in the heading, by striking ‘‘; ELEC-
TRONIC FILING’’, and 
(B) by striking ‘‘and electronic filing’’, and 
(3) by adding at the end the following new 
paragraph: 
‘‘(3) ELECTRONIC FILING AND PAYMENT.— 
‘‘(A) IN GENERAL.—If any return, claim, 
statement, or other document required to be 
filed, or any payment required to be made, 
within a prescribed period or on or before a 
prescribed date under authority of any provision 
of the internal revenue laws is sent electroni-
cally by any person to the agency, officer, or of-
fice with which such return, claim, statement, 
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or other document is required to be filed, or to 
which such payment is required to be made, the 
date on which such return, claim, statement, or 
other document, or payment, is sent electroni-
cally by such person shall be deemed to be the 
date of delivery or the date of payment, as the 
case may be, regardless of the date on which 
the applicable agency, officer, or office receives 
or reviews such return, claim, statement, docu-
ment, or payment. 
‘‘(B) REGULATIONS.—Not later than De-
cember 31, 2025, the Secretary shall issue such 
regulations or other guidance as the Secretary 
determines necessary to carry out the purposes 
of this paragraph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to any document or payment sent 
after December 31, 2025. 
Passed the House of Representatives March 31, 
2025. 
Attest: 
KEVIN F. MCCUMBER, 
Clerk. 
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IB 
Union Calendar No. 32 
119TH CONGRESS 
1ST SESSION H. R. 1152 
[Report No. 119–45] 
To amend the Internal Revenue Code of 1986 to provide for the application 
of the mailbox rule to documents and payments electronically submitted 
to the Internal Revenue Service. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2025 
Mr. LAHOOD (for himself, Ms. DELBENE, Mr. FEENSTRA, Mr. SCHNEIDER, 
Mr. FITZPATRICK, and Mr. PANETTA) introduced the following bill; which 
was referred to the Committee on Ways and Means 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 10, 2025] 
VerDate Sep 11 2014 
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A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the application of the mailbox rule to documents 
and payments electronically submitted to the Internal 
Revenue Service. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Electronic Filing and 
Payment Fairness Act’’. 
SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 
AND 
PAYMENTS 
ELECTRONICALLY 
SUB-
MITTED TO THE INTERNAL REVENUE SERV-
ICE. 
(a) IN GENERAL.—Section 7502(c) of the Internal 
Revenue Code of 1986 is amended— 
(1) in the heading, by inserting ‘‘AND PAYMENT’’ 
after ‘‘FILING’’, 
(2) in paragraph (2)— 
(A) in the heading, by striking ‘‘; ELEC-
TRONIC FILING’’, and 
(B) by striking ‘‘and electronic filing’’, and 
(3) by adding at the end the following new para-
graph: 
‘‘(3) ELECTRONIC FILING AND PAYMENT.— 
‘‘(A) IN GENERAL.—If any return, claim, 
statement, or other document required to be filed, 
or any payment required to be made, within a 
prescribed period or on or before a prescribed 
date under authority of any provision of the in-
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Union Calendar No. 32 
119TH CONGRESS 
1ST SESSION 
H. R. 1152 
[Report No. 119–45] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for the application of the mailbox rule to 
documents and payments electronically submitted 
to the Internal Revenue Service. 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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22:26 Mar 27, 2025
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‘‘(1) The term ‘Congressional employee’ has the 
meaning given such term in paragraph (5) of section 
2107 of title 5. 
‘‘(2) The term ‘covered identification card’ 
means a valid identification badge issued by the ap-
propriate office of the House of Representatives or 
the Senate, as the case may be, which identifies the 
individual to which such identification badge was 
issued as a current Member of Congress. 
‘‘(3) The term ‘covered installation’ means a 
military installation located in the United States or 
Guam at which the presentation of an issued De-
partment of Defense common access card is the sole 
requirement for a member of the Armed Forces to 
be granted access to such military installation. 
‘‘(4) The term ‘Member of Congress’ means— 
‘‘(A) a Senator; or 
‘‘(B) a Representative in, or Delegate or 
Resident Commissioner to, Congress.’’. 
Æ 
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SEC. 2. TREATMENT OF LOCUM TENENS PHYSICIANS AND 
ADVANCED CARE PRACTITIONERS. 
(a) IN GENERAL.—Chapter 25 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 3513. TREATMENT OF LOCUM TENENS PHYSICIANS 
AND ADVANCED CARE PRACTITIONERS. 
‘‘(a) GENERAL RULE.—For the purposes of the taxes 
and other obligations imposed by this title, in the case of 
services performed as a qualified locum tenens physician 
or advanced care practitioner— 
‘‘(1) the individual performing such services 
shall not be treated as an employee, 
‘‘(2) neither the persons for whom such services 
are performed, nor any agency that contracts with 
a qualified locum tenens physician or advanced care 
practitioner, shall be treated as an employer, 
‘‘(3) any payor shall not be treated as an em-
ployer, and 
‘‘(4) the remuneration paid or received for such 
service shall not be treated as paid or received with 
respect to employment. 
‘‘(b) QUALIFIED LOCUM TENENS PHYSICIAN OR AD-
VANCED CARE PRACTITIONER.—For purposes of this sec-
tion— 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Recovery of Stolen 
Checks Act’’. 
SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT 
REFUNDS ELECTRONICALLY. 
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(o) ELECTION
TO RECEIVE CERTAIN REPLACE-
MENT REFUNDS BY DIRECT DEPOSIT.—Not later than 
the date which is 6 months after the date of the enactment 
of this subsection, the Secretary shall prescribe regula-
tions to establish procedures to allow for taxpayers, which 
are otherwise eligible to receive an amount by paper check 
in replacement of a lost or stolen paper check which was 
previously sent by the Secretary as a refund of an overpay-
ment of tax, to elect to receive such amount by direct de-
posit in lieu of receiving such replacement paper check.’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
Passed the House of Representatives March 31, 
2025. 
Attest: 
Clerk.
119TH CONGRESS 
1ST SESSION 
H. R. 1155 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
allow taxpayers to elect to receive certain replace-
ment refunds electronically.
I 
119TH CONGRESS 
1ST SESSION H. R. 1155 
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect 
to receive certain replacement refunds electronically. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2025 
Ms. MALLIOTAKIS (for herself, Ms. SEWELL, and Mr. KUSTOFF) 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 allow tax-
payers to elect to receive certain replacement refunds 
electronically. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Recovery of Stolen 
Checks Act’’. 
SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT 
REFUNDS ELECTRONICALLY. 
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
VerDate Sep 11 2014 
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‘‘(o) ELECTION TO RECEIVE CERTAIN REPLACE-
MENT REFUNDS BY DIRECT DEPOSIT.—Not later than 
the date which is 6 months after the date of the enactment 
of this subsection, the Secretary shall prescribe regula-
tions to establish procedures to allow for taxpayers, which 
are otherwise eligible to receive an amount by paper check 
in replacement of a lost or stolen paper check which was 
previously sent by the Secretary as a refund of an overpay-
ment of tax, to elect to receive such amount by direct de-
posit in lieu of receiving such replacement paper check.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this subsection shall take effect on the date of the enact-
ment of this Act. 
Æ 
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IIB 
119TH CONGRESS 
1ST SESSION H. R. 1155 
IN THE SENATE OF THE UNITED STATES 
APRIL 1 (legislative day, MARCH 31), 2025 
Received; read twice and referred to the Committee on Finance 
AN ACT 
To amend the Internal Revenue Code of 1986 to allow tax-
payers to elect to receive certain replacement refunds 
electronically. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
02:01 Apr 02, 2025
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HR 1155 RFS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Recovery of Stolen 
Checks Act’’. 
SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT 
REFUNDS ELECTRONICALLY. 
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(o) ELECTION
TO RECEIVE CERTAIN REPLACE-
MENT REFUNDS BY DIRECT DEPOSIT.—Not later than 
the date which is 6 months after the date of the enactment 
of this subsection, the Secretary shall prescribe regula-
tions to establish procedures to allow for taxpayers, which 
are otherwise eligible to receive an amount by paper check 
in replacement of a lost or stolen paper check which was 
previously sent by the Secretary as a refund of an overpay-
ment of tax, to elect to receive such amount by direct de-
posit in lieu of receiving such replacement paper check.’’. 
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‘‘(1) IN GENERAL.—The term ‘qualified locum 
tenens physician or advanced care practitioner’ 
means an individual if— 
‘‘(A) such individual provides temporary 
physician or advanced care practitioner services 
as a locum tenens physician or locum tenens 
advanced care practitioner for a period of not 
more than one continuous year at a site of serv-
ice, 
‘‘(B) such individual is— 
‘‘(i) a doctor of medicine, osteopathy, 
dental surgery, or dental medicine legally 
authorized to practice medicine, surgery or 
dentistry in the State, territory, or posses-
sion in which the individual performs such 
services, 
‘‘(ii) a doctor of podiatric medicine or 
doctor of optometry legally authorized to 
perform podiatric or optometry functions 
in the State, territory, or possession in 
which the individual performs such serv-
ices, 
‘‘(iii) a physician, as defined in section 
1861(r) of the Social Security Act Section 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
Passed the House of Representatives March 31, 
2025. 
Attest: 
KEVIN F. MCCUMBER, 
Clerk. 
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Union Calendar No. 28 
119TH CONGRESS 
1ST SESSION H. R. 1155 
[Report No. 119–41] 
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect 
to receive certain replacement refunds electronically. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2025 
Ms. MALLIOTAKIS (for herself, Ms. SEWELL, and Mr. KUSTOFF) introduced 
the following bill; which was referred to the Committee on Ways and Means 
MARCH 27, 2025 
Additional sponsor: Mr. ISSA 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 10, 2025] 
VerDate Sep 11 2014 
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A BILL 
To amend the Internal Revenue Code of 1986 to allow tax-
payers to elect to receive certain replacement refunds 
electronically. 
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22:25 Mar 27, 2025
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Recovery of Stolen 
Checks Act’’. 
SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT RE-
FUNDS ELECTRONICALLY. 
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(o) ELECTION TO RECEIVE CERTAIN REPLACEMENT 
REFUNDS BY DIRECT DEPOSIT.—Not later than the date 
which is 6 months after the date of the enactment of this 
subsection, the Secretary shall prescribe regulations to es-
tablish procedures to allow for taxpayers, which are other-
wise eligible to receive an amount by paper check in re-
placement of a lost or stolen paper check which was pre-
viously sent by the Secretary as a refund of an overpayment 
of tax, to elect to receive such amount by direct deposit in 
lieu of receiving such replacement paper check.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect on the date of the enactment of this 
Act. 
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Union Calendar No. 28 
119TH CONGRESS 
1ST SESSION 
H. R. 1155 
[Report No. 119–41] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
allow taxpayers to elect to receive certain replace-
ment refunds electronically. 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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Calendar No. 29 
119TH CONGRESS 
1ST SESSION 
H. R. 1156 
AN ACT 
To amend the CARES Act to extend the statute of 
limitations for fraud under certain unemployment 
programs, and for other purposes. 
MARCH 13, 2025 
Read the second time and placed on the calendar 
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Union Calendar No. 2 
119TH CONGRESS 
1ST SESSION H. R. 1156 
[Report No. 119–6] 
To amend the CARES Act to extend the statute of limitations for fraud 
under certain unemployment programs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 10, 2025 
Mr. SMITH of Missouri (for himself, Mr. LAHOOD, Mr. YAKYM, Mr. BEAN of 
Florida, Mr. MORAN, Ms. VAN DUYNE, Mr. FEENSTRA, Mr. CAREY, Mr. 
MILLER of Ohio, Mr. STEUBE, Mr. BUCHANAN, Ms. TENNEY, Mr. SMITH 
of Nebraska, Mrs. MILLER of West Virginia, Mr. SMUCKER, Mr. 
KUSTOFF, Ms. MALLIOTAKIS, Mr. MURPHY, Mr. MOORE of Utah, Mr. 
ESTES, Mr. KELLY of Pennsylvania, Mr. HERN of Oklahoma, Mr. 
ARRINGTON, Mr. FITZPATRICK, Mrs. FISCHBACH, and Mr. SCHWEIKERT) 
introduced the following bill; which was referred to the Committee on 
Ways and Means 
FEBRUARY 25, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 10, 2025] 
VerDate Sep 11 2014 
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medical assistance solely to those provided under a direct 
primary care arrangement. 
Æ 
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