3.0.0
1152
2025-10-09T00:06:27Z
2025-10-09T00:06:27Z
House
H
HR
2025-02-10
119
https://www.congress.gov/bill/119th-congress/house-bill/1152
[Congressional Record Volume 171, Number 27 (Monday, February 10, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LaHOOD:H.R. 1152.Congress has the power to enact this legislation pursuantto the following:U.S. Constitution Article I, Section 8, Clause 1: ``TheCongress shall have Power to lay and collect Taxes . . .''[Page H614]
- ssfi00
Finance Committee
Senate
Standing
  - Referred To
2025-04-01T16:12:14Z
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2025-03-27T15:19:10Z
  - Markup By
2025-02-12T16:08:00Z
  - Referred To
2025-02-10T17:00:50Z
H. Rept. 119-45

- Tax Administration Simplification Act
119
1075
HR
2025-02-06
Referred to the House Committee on Ways and Means.
  - Related bill
CRS
- 2025-04-01
  - ssfi00
Finance Committee
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-03-31
17:44:32
Motion to reconsider laid on the table Agreed to without objection.
Floor
H38310
2
House floor actions
- 2025-03-31
17:44:29
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
Floor
H37300
2
House floor actions
- 2025-03-31
17:44:29
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Floor
8000
9
Library of Congress
- 2025-03-31
17:36:28
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
Floor
H8D000
2
House floor actions
- 2025-03-31
17:36:26
Considered under suspension of the rules. (consideration: CR H1354-1356: 1)
Floor
H30000
2
House floor actions
- 2025-03-31
17:36:04
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Floor
H30300
2
House floor actions
- 2025-03-27
Placed on the Union Calendar, Calendar No. 32.
Calendars
H12410
2
House floor actions
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-03-27
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2025-02-12
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Committee
- 2025-02-12
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2025-02-10
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-02-10
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-02-10
Introduced in House
IntroReferral
1000
9
Library of Congress
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
N
- D000617
Rep. DelBene, Suzan K. [D-WA-1]
Suzan
DelBene
D
WA
K.
1
2025-02-10
True
- F000446
Rep. Feenstra, Randy [R-IA-4]
Randy
Feenstra
R
IA
4
2025-02-10
True
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2025-02-10
True
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2025-02-10
True
- P000613
Rep. Panetta, Jimmy [D-CA-19]
Jimmy
Panetta
D
CA
19
2025-02-10
True
- 2025-04-01T15:18:00Z

H.R. 1152, Electronic Filing and Payment Fairness Act
https://www.cbo.gov/publication/61285
As passed by the House of Representatives on March 31, 2025
Taxation
- Internet, web applications, social media
2025-02-25T15:55:54Z
- Tax administration and collection, taxpayers
2025-02-25T15:55:44Z
Taxation
2025-02-19T20:38:34Z
00
2025-02-10
Introduced in House
2025-03-28T15:12:19Z
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.

Electronic Filing and Payment Fairness Act
- Short Titles from RFS (Referred to Senate) bill text
255

Electronic Filing and Payment Fairness Act
2025-04-04T05:08:16Z
S
Senate
Referred in Senate
RFS
- Short Title(s) as Passed House
104

Electronic Filing and Payment Fairness Act
2025-04-02T02:53:20Z
H
House
Engrossed in House
EH
- Short Title(s) as Reported to House
102

Electronic Filing and Payment Fairness Act
2025-03-28T11:23:18Z
H
House
Reported in House
RH
- Display Title
45

Electronic Filing and Payment Fairness Act
2025-02-11T09:08:18Z
- Short Title(s) as Introduced
101

Electronic Filing and Payment Fairness Act
2025-02-11T09:08:16Z
Introduced in House
IH
- Official Title as Introduced
6

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.
2025-02-11T09:03:32Z
Introduced in House
IH
- Referred in Senate
2025-04-01T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr1152rfs/xml/BILLS-119hr1152rfs.xml
- Engrossed in House
2025-03-31T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr1152eh/xml/BILLS-119hr1152eh.xml
- Reported in House
2025-03-27T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr1152rh/xml/BILLS-119hr1152rh.xml
- Introduced in House
2025-02-10T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr1152ih/xml/BILLS-119hr1152ih.xml
2025-04-01
Received in the Senate and Read twice and referred to the Committee on Finance.
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.
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.