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.