Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1152 Compare Versions

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Version 2 (New)

Old	New		Differences
	1	+	IB
	2	+	Union Calendar No. 32
1	3		119THCONGRESS
2	4		1
3	5		STSESSION H. R. 1152
4		-	AN ACT
	6	+	[Report No. 119–45]
	7	+	To amend the Internal Revenue Code of 1986 to provide for the application
	8	+	of the mailbox rule to documents and payments electronically submitted
	9	+	to the Internal Revenue Service.
	10	+	IN THE HOUSE OF REPRESENTATIVES
	11	+	FEBRUARY10, 2025
	12	+	Mr. L
	13	+	AHOOD(for himself, Ms. DELBENE, Mr. FEENSTRA, Mr. SCHNEIDER,
	14	+	Mr. F
	15	+	ITZPATRICK, and Mr. PANETTA) introduced the following bill; which
	16	+	was referred to the Committee on Ways and Means
	17	+	M
	18	+	ARCH27, 2025
	19	+	Reported with an amendment, committed to the Committee of the Whole
	20	+	House on the State of the Union, and ordered to be printed
	21	+	[Strike out all after the enacting clause and insert the part printed in italic]
	22	+	[For text of introduced bill, see copy of bill as introduced on February 10, 2025]
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	25	+	•HR 1152 RH
	26	+	A BILL
5	27		To amend the Internal Revenue Code of 1986 to provide
6	28		for the application of the mailbox rule to documents
7	29		and payments electronically submitted to the Internal
8	30		Revenue Service.
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	33	+	•HR 1152 RH
9	34		Be it enacted by the Senate and House of Representa-1
10		-	tives of the United States of America in Congress assembled, 2 2
11		-	•HR 1152 EH
12		-	SECTION 1. SHORT TITLE. 1
13		-	This Act may be cited as the ‘‘Electronic Filing and 2
14		-	Payment Fairness Act’’. 3
15		-	SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 4
16		-	AND PAYMENTS ELECTRONICALLY SUB-5
17		-	MITTED TO THE INTERNAL REVENUE SERV-6
18		-	ICE. 7
	35	+	tives of the United States of America in Congress assembled, 2
	36	+	SECTION 1. SHORT TITLE. 3
	37	+	This Act may be cited as the ‘‘Electronic Filing and 4
	38	+	Payment Fairness Act’’. 5
	39	+	SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 6
	40	+	AND PAYMENTS ELECTRONICALLY SUB-7
	41	+	MITTED TO THE INTERNAL REVENUE SERV-8
	42	+	ICE. 9
19	43		(a) I
20		-	NGENERAL.—Section 7502(c) of the Internal 8
21		-	Revenue Code of 1986 is amended— 9
	44	+	NGENERAL.—Section 7502(c) of the Internal 10
	45	+	Revenue Code of 1986 is amended— 11
22	46		(1) in the heading, by inserting ‘‘
23		-	ANDPAY-10
24		-	MENT’’ after ‘‘FILING’’, 11
25		-	(2) in paragraph (2)— 12
	47	+	ANDPAYMENT’’ 12
	48	+	after ‘‘F
	49	+	ILING’’, 13
	50	+	(2) in paragraph (2)— 14
26	51		(A) in the heading, by striking ‘‘;
27		-	ELEC-13
28		-	TRONIC FILING’’, and 14
29		-	(B) by striking ‘‘and electronic filing’’, and 15
30		-	(3) by adding at the end the following new 16
31		-	~~paragraph~~: 17
	52	+	ELEC-15
	53	+	TRONIC FILING’’, and 16
	54	+	(B) by striking ‘‘and electronic filing’’, and 17
	55	+	(3) by adding at the end the following new para-18
	56	+	graph: 19
32	57		‘‘(3) E
33		-	LECTRONIC FILING AND PAYMENT .— 18
	58	+	LECTRONIC FILING AND PAYMENT .— 20
34	59		‘‘(A) I
35		-	N GENERAL.—If any return, claim, 19
36		-	statement, or other document required to be 20
37		-	filed, or any payment required to be made, 21
38		-	within a prescribed period or on or before a 22
39		-	prescribed date under authority of any provision 23
40		-	of the internal revenue laws is sent electroni-24
41		-	cally by any person to the agency, officer, or of-25
42		-	fice with which such return, claim, statement, 26 3
43		-	•HR 1152 EH
44		-	or other document is required to be filed, or to 1
45		-	which such payment is required to be made, the 2
46		-	date on which such return, claim, statement, or 3
47		-	other document, or payment, is sent electroni-4
48		-	cally by such person shall be deemed to be the 5
49		-	date of delivery or the date of payment, as the 6
50		-	case may be, regardless of the date on which 7
51		-	the applicable agency, officer, or office receives 8
52		-	or reviews such return, claim, statement, docu-9
53		-	ment, or payment. 10
	60	+	N GENERAL.—If any return, claim, 21
	61	+	statement, or other document required to be filed, 22
	62	+	or any payment required to be made, within a 23
	63	+	prescribed period or on or before a prescribed 24
	64	+	date under authority of any provision of the in-25
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	67	+	•HR 1152 RH
	68	+	ternal revenue laws is sent electronically by any 1
	69	+	person to the agency, officer, or office with which 2
	70	+	such return, claim, statement, or other document 3
	71	+	is required to be filed, or to which such payment 4
	72	+	is required to be made, the date on which such 5
	73	+	return, claim, statement, or other document, or 6
	74	+	payment, is sent electronically by such person 7
	75	+	shall be deemed to be the date of delivery or the 8
	76	+	date of payment, as the case may be, regardless 9
	77	+	of the date on which the applicable agency, offi-10
	78	+	cer, or office receives or reviews such return, 11
	79	+	claim, statement, document, or payment. 12
54	80		‘‘(B) R
55		-	EGULATIONS.—Not later than De-11
56		-	cember 31, 2025, the Secretary shall issue such 12
57		-	regulations or other guidance as the Secretary 13
58		-	determines necessary to carry out the purposes 14
59		-	of this paragraph.’’. 15
	81	+	EGULATIONS.—Not later than De-13
	82	+	cember 31, 2025, the Secretary shall issue such 14
	83	+	regulations or other guidance as the Secretary 15
	84	+	determines necessary to carry out the purposes of 16
	85	+	this paragraph.’’. 17
60	86		(b) E
61		-	FFECTIVEDATE.—The amendments made by 16
62		-	this section shall apply to any document or payment sent 17
63		-	after December 31, 2025. 18
64		-	Passed the House of Representatives March 31,
65		-	2025.
66		-	Attest:
67		-	Clerk. 119
	87	+	FFECTIVEDATE.—The amendments made by this 18
	88	+	section shall apply to any document or payment sent after 19
	89	+	December 31, 2025. 20
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	92	+	ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
	93	+	32
	94	+	119
68	95		TH
69	96		CONGRESS
70	97		1
71	98		ST
72	99		S
73	100		ESSION
74	101
75	102		H. R. 1152
76		-	AN ACT
	103	+	[Report No. 119–45]
	104	+	A BILL
77	105		To amend the Internal Revenue Code of 1986 to
78	106		provide for the application of the mailbox rule to
79	107		documents and payments electronically submitted
80	108		to the Internal Revenue Service.
	109	+	M
	110	+	ARCH
	111	+	27, 2025
	112	+	Reported with an amendment, committed to the Com-
	113	+	mittee of the Whole House on the State of the Union,
	114	+	and ordered to be printed
	115	+	VerDate Sep 11 2014 22:26 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H1152.RH H1152
	116	+	ssavage on LAPJG3WLY3PROD with BILLS