What This Bill Does · Plain English
Summary · Congress.gov
Electronic Filing and Payment Fairness Act 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. 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.
Action Timeline
2025-04-01
Received in the Senate and Read twice and referred to the Committee on Finance.
2025-03-31
Motion to reconsider laid on the table Agreed to without objection.
2025-03-31
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
2025-03-31
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
2025-03-31
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
2025-03-31
Considered under suspension of the rules. (consideration: CR H1354-1356)
2025-03-31
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2025-03-27
Placed on the Union Calendar, Calendar No. 32.
2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Frequently Asked Questions
Did HR.1152 pass?
HR.1152 is still alive. Current stage: PASSED_ONE. Pass likelihood: 33%.
What does HR.1152 do?
Electronic Filing and Payment Fairness Act 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. 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…
Who sponsored HR.1152?
HR.1152 was sponsored by Darin LaHood (R-Illinois).
Full Bill Text
119 HR 1152 EH: Electronic Filing and Payment Fairness Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 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.
Loading intelligence layer…