119 HR 1152 RH: Electronic Filing and Payment Fairness Act U.S. House of Representatives 2025-03-27 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.

IBUnion Calendar No. 32119th CONGRESS1st SessionH. R. 1152[Report No. 119–45]IN THE HOUSE OF REPRESENTATIVESFebruary 10, 2025Mr. 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 MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 10, 2025A BILLTo 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, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed