IB
Union Calendar No. 32
119THCONGRESS
1
STSESSION H. R. 1152
[Report No. 119–45]
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
M
ARCH27, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on February 10, 2025]
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•HR 1152 RH
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.
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•HR 1152 RH
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
SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 6
AND PAYMENTS ELECTRONICALLY SUB-7
MITTED TO THE INTERNAL REVENUE SERV-8
ICE. 9
(a) I
NGENERAL.—Section 7502(c) of the Internal 10
Revenue Code of 1986 is amended— 11
(1) in the heading, by inserting ‘‘
ANDPAYMENT’’ 12
after ‘‘F
ILING’’, 13
(2) in paragraph (2)— 14
(A) in the heading, by striking ‘‘;
ELEC-15
TRONIC FILING’’, and 16
(B) by striking ‘‘and electronic filing’’, and 17
(3) by adding at the end the following new para-18
graph: 19
‘‘(3) E
LECTRONIC FILING AND PAYMENT .— 20
‘‘(A) I
N GENERAL.—If any return, claim, 21
statement, or other document required to be filed, 22
or any payment required to be made, within a 23
prescribed period or on or before a prescribed 24
date under authority of any provision of the in-25
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•HR 1152 RH
ternal revenue laws is sent electronically by any 1
person to the agency, officer, or office with which 2
such return, claim, statement, or other document 3
is required to be filed, or to which such payment 4
is required to be made, the date on which such 5
return, claim, statement, or other document, or 6
payment, is sent electronically by such person 7
shall be deemed to be the date of delivery or the 8
date of payment, as the case may be, regardless 9
of the date on which the applicable agency, offi-10
cer, or office receives or reviews such return, 11
claim, statement, document, or payment. 12
‘‘(B) R
EGULATIONS.—Not later than De-13
cember 31, 2025, the Secretary shall issue such 14
regulations or other guidance as the Secretary 15
determines necessary to carry out the purposes of 16
this paragraph.’’. 17
(b) E
FFECTIVEDATE.—The amendments made by this 18
section shall apply to any document or payment sent after 19
December 31, 2025. 20
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ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
32
119
TH
CONGRESS
1
ST
S
ESSION
H. R. 1152
[Report No. 119–45]
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.
M
ARCH
27, 2025
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed
VerDate Sep 11 2014 22:26 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H1152.RH H1152
ssavage on LAPJG3WLY3PROD with BILLS