I
119THCONGRESS
1
STSESSION H. R. 1075
To amend the Internal Revenue Code of 1986 to make improvements related
to tax administration.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY6, 2025
Mr. L
AHOOD(for himself, Ms. DELBENE, Mr. FEENSTRA, Mr. SCHNEIDER,
Mr. F
ITZPATRICK, 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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tax Administration 4
Simplification Act’’. 5
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SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 1
AND PAYMENTS ELECTRONICALLY SUB-2
MITTED TO THE INTERNAL REVENUE SERV-3
ICE. 4
(a) I
NGENERAL.—Section 7502(c) of the Internal 5
Revenue Code of 1986 is amended— 6
(1) in the heading, by inserting ‘‘
ANDPAY-7
MENT’’ after ‘‘FILING’’, 8
(2) in paragraph (2)— 9
(A) in the heading, by striking ‘‘;
ELEC-10
TRONIC FILING’’, and 11
(B) by striking ‘‘and electronic filing’’, and 12
(3) by adding at the end the following: 13
‘‘(3) E
LECTRONIC FILING AND PAYMENT .— 14
‘‘(A) I
N GENERAL.—If any return, claim, 15
statement, or other document required to be 16
filed, or any payment required to be made, 17
within a prescribed period or on or before a 18
prescribed date under authority of any provision 19
of the internal revenue laws is sent electroni-20
cally by any person to the agency, officer, or of-21
fice with which such return, claim, statement, 22
or other document is required to be filed, or to 23
which such payment is required to be made, the 24
date on which such return, claim, statement, or 25
other document, or payment, is sent electroni-26
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cally by such person shall be deemed to be the 1
date of delivery or the date of payment, as the 2
case may be, regardless of the date on which 3
the applicable agency, officer, or office receives 4
or reviews such return, claim, statement, docu-5
ment, or payment. 6
‘‘(B) R
EGULATIONS.—Not later than De-7
cember 31, 2025, the Secretary shall issue such 8
regulations or other guidance as the Secretary 9
determines necessary to carry out the purposes 10
of this paragraph.’’. 11
(b) E
FFECTIVEDATE.—The amendments made by 12
this section shall apply to any document or payment sent 13
after December 31, 2025. 14
SEC. 3. EXTENSION OF TIME FOR MAKING S CORPORATION 15
ELECTIONS. 16
(a) I
NGENERAL.—Section 1362(b) of the Internal 17
Revenue Code of 1986 is amended to read as follows: 18
‘‘(b) W
HENMADE.— 19
‘‘(1) I
N GENERAL.—An election under sub-20
section (a) may be made by a small business cor-21
poration for any taxable year not later than the due 22
date for filing the return of the S corporation for 23
such taxable year (including extensions). 24
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‘‘(2) CERTAIN ELECTIONS TREATED AS MADE 1
FOR NEXT TAXABLE YEAR .—If— 2
‘‘(A) an election under subsection (a) is 3
made for any taxable year within the period de-4
scribed in paragraph (1), but 5
‘‘(B) either— 6
‘‘(i) on 1 or more days in such taxable 7
year and before the day on which the elec-8
tion was made the corporation did not 9
meet the requirements of subsection (b) of 10
section 1361, or 11
‘‘(ii) 1 or more of the persons who 12
held stock in the corporation during such 13
taxable year and before the election was 14
made did not consent to the election, 15
then such election shall be treated as made for 16
the following taxable year. 17
‘‘(3) A
UTHORITY TO TREAT LATE ELECTIONS , 18
ETC., AS TIMELY.—If— 19
‘‘(A) an election under subsection (a) is 20
made for any taxable year after the date pre-21
scribed by this subsection for making such elec-22
tion for such taxable year or no such election is 23
made for any taxable year, and 24
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‘‘(B) the Secretary determines that there 1
was reasonable cause for the failure to timely 2
make such election, 3
the Secretary may treat such an election as timely 4
made for such taxable year. 5
‘‘(4) E
LECTION ON TIMELY FILED RETURNS .— 6
Except as otherwise provided by the Secretary, an 7
election under subsection (a) for any taxable year 8
may be made on a timely filed return of the S cor-9
poration for such taxable year. 10
‘‘(5) S
ECRETARIAL AUTHORITY .—The Secretary 11
may prescribe such regulations, rules, or other guid-12
ance as may be necessary or appropriate for pur-13
poses of applying this subsection.’’. 14
(b) C
OORDINATIONWITHCERTAINOTHERPROVI-15
SIONS.— 16
(1) Q
UALIFIED SUBCHAPTER S SUBSIDI -17
ARIES.—Section 1361(b)(3)(B) of such Code is 18
amended by adding at the end the following flush 19
sentence: 20
‘‘Rules similar to the rules of section 1362(b) 21
shall apply with respect to any election under 22
clause (ii).’’. 23
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(2) QUALIFIED SUBCHAPTER S TRUSTS .—Sec-1
tion 1361(d)(2) of such Code is amended by striking 2
subparagraph (D). 3
(c) R
EVOCATIONS.—Section 1362(d)(1) of such Code 4
is amended— 5
(1) by striking ‘‘subparagraph (D)’’ in subpara-6
graph (C) and inserting ‘‘subparagraphs (D) and 7
(E)’’, and 8
(2) by adding at the end the following new sub-9
paragraph: 10
‘‘(E) A
UTHORITY TO TREAT LATE REVOCA -11
TIONS AS TIMELY.—If— 12
‘‘(i) a revocation under subparagraph 13
(A) is made for any taxable year after the 14
date prescribed by this paragraph for mak-15
ing such revocation for such taxable year 16
or no such revocation is made for any tax-17
able year, and 18
‘‘(ii) the Secretary determines that 19
there was reasonable cause for the failure 20
to timely make such revocation, 21
the Secretary may treat such a revocation as 22
timely made for such taxable year.’’. 23
(d) E
FFECTIVEDATE.— 24
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(1) IN GENERAL.—Except as otherwise pro-1
vided in this subsection, the amendments made by 2
this section shall apply to elections for taxable years 3
beginning after December 31, 2025. 4
(2) R
EVOCATIONS.—The amendments made by 5
subsection (c) shall apply to revocations made after 6
the date of the enactment of this Act. 7
SEC. 4. QUARTERLY INSTALLMENTS FOR ESTIMATED IN-8
COME TAX PAYMENTS BY INDIVIDUAL. 9
(a) I
NGENERAL.—The table contained in section 10
6654(c)(2) of the Internal Revenue Code of 1986 is 11
amended— 12
(1) by striking ‘‘June 15’’ and inserting ‘‘July 13
15’’, and 14
(2) by striking ‘‘September 15’’ and inserting 15
‘‘October 15’’. 16
(b) E
FFECTIVEDATE.—The amendments made by 17
this section shall apply to installments due in taxable years 18
beginning after December 31, 2025. 19
Æ
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