H.R. 1152

Electronic Filing and Payment Fairness Act

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IIB

119th CONGRESS

1st Session

H. R. 1152

IN THE SENATE OF THE UNITED STATES

April 1 (legislative day, March 31), 2025

Received; read twice and referred to the Committee on Finance

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.