Introduced:
Feb 10, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
15
Actions
5
Cosponsors
1
Summaries
3
Subjects
4
Text Versions
Yes
Full Text
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Latest Action
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Summaries (1)
Introduced in House
- Feb 10, 2025
00
<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>
Actions (15)
Received in the Senate and Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Apr 1, 2025
Motion to reconsider laid on the table Agreed to without objection.
Type: Floor
| Source: House floor actions
| Code: H38310
Mar 31, 2025
5:44 PM
5:44 PM
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
Type: Floor
| Source: House floor actions
| Code: H37300
Mar 31, 2025
5:44 PM
5:44 PM
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Type: Floor
| Source: Library of Congress
| Code: 8000
Mar 31, 2025
5:44 PM
5:44 PM
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
Type: Floor
| Source: House floor actions
| Code: H8D000
Mar 31, 2025
5:36 PM
5:36 PM
Considered under suspension of the rules. (consideration: CR H1354-1356: 1)
Type: Floor
| Source: House floor actions
| Code: H30000
Mar 31, 2025
5:36 PM
5:36 PM
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Type: Floor
| Source: House floor actions
| Code: H30300
Mar 31, 2025
5:36 PM
5:36 PM
Placed on the Union Calendar, Calendar No. 32.
Type: Calendars
| Source: House floor actions
| Code: H12410
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Type: Committee
| Source: House floor actions
| Code: H12200
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Type: Committee
| Source: Library of Congress
| Code: 5000
Mar 27, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Type: Committee
| Source: House committee actions
| Code: H19000
Feb 12, 2025
Committee Consideration and Mark-up Session Held
Type: Committee
| Source: House committee actions
| Code: H15001
Feb 12, 2025
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 10, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 10, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 10, 2025
Subjects (3)
Internet, web applications, social media
Tax administration and collection, taxpayers
Taxation
(Policy Area)
Cosponsors (5)
(D-WA)
Feb 10, 2025
Feb 10, 2025
(R-IA)
Feb 10, 2025
Feb 10, 2025
(R-PA)
Feb 10, 2025
Feb 10, 2025
(D-CA)
Feb 10, 2025
Feb 10, 2025
(D-IL)
Feb 10, 2025
Feb 10, 2025
Text Versions (4)
Full Bill Text
Length: 2,732 characters
Version: Referred in Senate
Version Date: Apr 1, 2025
Last Updated: Nov 9, 2025 6:05 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1152 Referred in Senate
(RFS) ]
<DOC>
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 Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 1152 Referred in Senate
(RFS) ]
<DOC>
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 Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Electronic Filing and Payment
Fairness Act''.
SEC. 2.
ELECTRONICALLY SUBMITTED TO THE INTERNAL REVENUE SERVICE.
(a) In General.--
(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.
(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.
Attest:
KEVIN F. MCCUMBER,
Clerk.
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.
Attest:
KEVIN F. MCCUMBER,
Clerk.