H.R. 1075 – Tax Administration Simplification Act

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Updated November 24, 2025 at 2:57 AM UTC

The Tax Administration Simplification Act updates the Internal Revenue Code to make tax filing and payment processes easier and more flexible. It treats electronically filed returns and payments as delivered when sent, extends and clarifies the timing rules for S‑corporation elections and revocations, and shifts two quarterly estimated‑tax payment dates for individuals. The changes take effect for filings and payments made after December 31, 2025.

Key Provisions

Electronic filing and payment: Any tax return, claim, statement, or payment sent electronically to the IRS is considered delivered on the date it is sent, even if the agency receives it later. The Treasury must issue guidance on this by Dec. 31, 2025, and it applies to submissions after that date.
S‑corporation election timing: Small business corporations can make S‑corp elections up to the filing deadline (including extensions). If the corporation didn’t meet eligibility or shareholders didn’t consent before the election, the election is treated as for the next tax year. The Secretary may also treat late elections or revocations as timely if there’s reasonable cause.
Quarterly estimated tax payments for individuals: The due dates for the second and third quarterly payments are changed from June 15 and September 15 to July 15 and October 15, respectively, for tax years beginning after Dec. 31, 2025.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 6, 2025

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HouseIntro Referral

Introduced in House

February 6, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 6, 2025

Bill Text

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Introduced in HouseIssued February 6, 2025

I

119th CONGRESS

1st Session

H. R. 1075

IN THE HOUSE OF REPRESENTATIVES

February 6, 2025

Mr. 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 Means

A BILL

To amend the Internal Revenue Code of 1986 to make improvements related to tax administration.

1.

Short title

This Act may be cited as the Tax Administration Simplification 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:

(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.

3.

Extension of time for making S corporation elections

(a)

In general

Section 1362(b) of the Internal Revenue Code of 1986 is amended to read as follows:

(b)

When made

(1)

In general

An election under subsection (a) may be made by a small business corporation for any taxable year not later than the due date for filing the return of the S corporation for such taxable year (including extensions).

(2)

Certain elections treated as made for next taxable year

If—

(A)

an election under subsection (a) is made for any taxable year within the period described in paragraph (1), but

(B)

either—

(i)

on 1 or more days in such taxable year and before the day on which the election was made the corporation did not meet the requirements of subsection (b) of section 1361, or

(ii)

1 or more of the persons who held stock in the corporation during such taxable year and before the election was made did not consent to the election,

then such election shall be treated as made for the following taxable year.

(3)

Authority to treat late elections, etc., as timely

If—

(A)

an election under subsection (a) is made for any taxable year after the date prescribed by this subsection for making such election for such taxable year or no such election is made for any taxable year, and

(B)

the Secretary determines that there was reasonable cause for the failure to timely make such election,

the Secretary may treat such an election as timely made for such taxable year.

(4)

Election on timely filed returns

Except as otherwise provided by the Secretary, an election under subsection (a) for any taxable year may be made on a timely filed return of the S corporation for such taxable year.

(5)

Secretarial authority

The Secretary may prescribe such regulations, rules, or other guidance as may be necessary or appropriate for purposes of applying this subsection.

.

(b)

Coordination with certain other provisions

(1)

Qualified subchapter S subsidiaries

Section 1361(b)(3)(B) of such Code is amended by adding at the end the following flush sentence:

Rules similar to the rules of section 1362(b) shall apply with respect to any election under clause (ii).

.

(2)

Qualified subchapter S trusts

Section 1361(d)(2) of such Code is amended by striking subparagraph (D).

(c)

Revocations

Section 1362(d)(1) of such Code is amended—

(1)

by striking subparagraph (D) in subparagraph (C) and inserting subparagraphs (D) and (E), and

(2)

by adding at the end the following new subparagraph:

(E)

Authority to treat late revocations as timely

If—

(i)

a revocation under subparagraph (A) is made for any taxable year after the date prescribed by this paragraph for making such revocation for such taxable year or no such revocation is made for any taxable year, and

(ii)

the Secretary determines that there was reasonable cause for the failure to timely make such revocation,

the Secretary may treat such a revocation as timely made for such taxable year.

.

(d)

Effective date

(1)

In general

Except as otherwise provided in this subsection, the amendments made by this section shall apply to elections for taxable years beginning after December 31, 2025.

(2)

Revocations

The amendments made by subsection (c) shall apply to revocations made after the date of the enactment of this Act.

4.

Quarterly installments for estimated income tax payments by individual

(a)

In general

The table contained in section 6654(c)(2) of the Internal Revenue Code of 1986 is amended—

(1)

by striking June 15 and inserting July 15, and

(2)

by striking September 15 and inserting October 15.

(b)

Effective date

The amendments made by this section shall apply to installments due in taxable years beginning after December 31, 2025.