Electronic Filing and Payment Fairness Act

Bill: 119-hr-1152
Sponsor: full_name: Rep. LaHood, Darin [R-IL-16]
Introduced: 2025-02-10
Policy area: Taxation
Subjects: Internet, web applications, social media

Tax administration and collection, taxpayers
Latest action: action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2025-02-10
action_desc: Introduced in House
text: <p><strong>Electronic Filing and Payment Fairness Act </strong></p><p>This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent. Further, the bill requires the IRS to issue guidance on electronically submitted federal tax documents and payments no later than December 31, 2025.</p><p>Under current law, a federal tax document or payment that is sent by mail is considered delivered to the IRS on the date that such document or payment is postmarked and is considered timely if the postmark date is on or before the due date of such document or payment. (This is known as the mailbox rule.)</p><p>Further, under current law, the IRS is authorized to provide guidance on electronically submitted federal tax documents but not payments. In accordance with such authority, IRS guidance provides that the date that an authorized electronic return transmitter receives the transmission of an electronically filed document on its host system is the electronic postmark date.</p><p>The bill expands the mailbox rule to include all electronically submitted federal tax documents and payments and specifically requires the IRS to provide guidance on electronically submitted payments.</p>

tv_txt: IB Union Calendar No. 32 119th CONGRESS 1st Session H. R. 1152 [Report No. 119–45] 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 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.

1. Short title This Act may be cited as the Electronic Filing and Payment Fairness Act . 2. Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (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 ; electronic 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 electronically by any person to the agency, officer, or office 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 other document, or payment, is sent electronically 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, document, or payment. (B) Regulations Not later than December 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.

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

tv_txt: 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.

1. Short title This Act may be cited as the Electronic Filing and Payment Fairness Act . 2. Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (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 ; electronic 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 electronically by any person to the agency, officer, or office 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 other document, or payment, is sent electronically 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, document, or payment. (B) Regulations Not later than December 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. Kevin F. McCumber, Clerk.

tv_txt: IB 119th CONGRESS 1st Session H. R. 1152 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Electronic Filing and Payment Fairness Act . 2. Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (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 ; electronic 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 electronically by any person to the agency, officer, or office 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 other document, or payment, is sent electronically 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, document, or payment. (B) Regulations Not later than December 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. Kevin F. McCumber, Clerk.

tv_txt: I 119th CONGRESS 1st Session H. R. 1152 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.

1. Short title This Act may be cited as the Electronic Filing and Payment Fairness Act . 2. Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (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 ; electronic 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 electronically by any person to the agency, officer, or office 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 other document, or payment, is sent electronically 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, document, or payment. (B) Regulations Not later than December 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.