I
119THCONGRESS
1
STSESSION H. R. 1152
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.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY10, 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 provide
for the application of the mailbox rule to documents
and payments electronically submitted to the Internal
Revenue Service.
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 ‘‘Electronic Filing and 4
Payment Fairness 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 new 13
paragraph: 14
‘‘(3) E
LECTRONIC FILING AND PAYMENT .— 15
‘‘(A) I
N GENERAL.—If any return, claim, 16
statement, or other document required to be 17
filed, or any payment required to be made, 18
within a prescribed period or on or before a 19
prescribed date under authority of any provision 20
of the internal revenue laws is sent electroni-21
cally by any person to the agency, officer, or of-22
fice with which such return, claim, statement, 23
or other document is required to be filed, or to 24
which such payment is required to be made, the 25
date on which such return, claim, statement, or 26
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other document, or payment, is sent electroni-1
cally by such person shall be deemed to be the 2
date of delivery or the date of payment, as the 3
case may be, regardless of the date on which 4
the applicable agency, officer, or office receives 5
or reviews such return, claim, statement, docu-6
ment, or payment. 7
‘‘(B) R
EGULATIONS.—Not later than De-8
cember 31, 2025, the Secretary shall issue such 9
regulations or other guidance as the Secretary 10
determines necessary to carry out the purposes 11
of this paragraph.’’. 12
(b) E
FFECTIVEDATE.—The amendments made by 13
this subsection shall apply to any document or payment 14
sent after December 31, 2025. 15
Æ
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