United StatesElectronic Filing and Payment Fairness Act
What it does
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.
More detail
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.)
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.
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.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Apr 1Received in the Senate and Read twice and referred to the Committee on Finance.Latest
- Mar 31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Mar 31Considered under suspension of the rules. (consideration: CR H1354-1356)
- Mar 31DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
- Mar 31Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)Passed House
- Mar 31Motion to reconsider laid on the table Agreed to without objection.
- Mar 27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
- Mar 27Placed on the Union Calendar, Calendar No. 32.
- Feb 12Committee Consideration and Mark-up Session Held
- Feb 12Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- Feb 10Introduced in House
- Feb 10Referred to the House Committee on Ways and Means.Introduced