119THCONGRESS
1
STSESSION H. R. 1152
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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2 2
•HR 1152 EH
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘Electronic Filing and 2
Payment Fairness Act’’. 3
SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 4
AND PAYMENTS ELECTRONICALLY SUB-5
MITTED TO THE INTERNAL REVENUE SERV-6
ICE. 7
(a) I
NGENERAL.—Section 7502(c) of the Internal 8
Revenue Code of 1986 is amended— 9
(1) in the heading, by inserting ‘‘
ANDPAY-10
MENT’’ after ‘‘FILING’’, 11
(2) in paragraph (2)— 12
(A) in the heading, by striking ‘‘;
ELEC-13
TRONIC FILING’’, and 14
(B) by striking ‘‘and electronic filing’’, and 15
(3) by adding at the end the following new 16
paragraph: 17
‘‘(3) E
LECTRONIC FILING AND PAYMENT .— 18
‘‘(A) I
N GENERAL.—If any return, claim, 19
statement, or other document required to be 20
filed, or any payment required to be made, 21
within a prescribed period or on or before a 22
prescribed date under authority of any provision 23
of the internal revenue laws is sent electroni-24
cally by any person to the agency, officer, or of-25
fice with which such return, claim, statement, 26 3
•HR 1152 EH
or other document is required to be filed, or to 1
which such payment is required to be made, the 2
date on which such return, claim, statement, or 3
other document, or payment, is sent electroni-4
cally by such person shall be deemed to be the 5
date of delivery or the date of payment, as the 6
case may be, regardless of the date on which 7
the applicable agency, officer, or office receives 8
or reviews such return, claim, statement, docu-9
ment, or payment. 10
‘‘(B) R
EGULATIONS.—Not later than De-11
cember 31, 2025, the Secretary shall issue such 12
regulations or other guidance as the Secretary 13
determines necessary to carry out the purposes 14
of this paragraph.’’. 15
(b) E
FFECTIVEDATE.—The amendments made by 16
this section shall apply to any document or payment sent 17
after December 31, 2025. 18
Passed the House of Representatives March 31,
2025.
Attest:
Clerk. 119
TH
CONGRESS
1
ST
S
ESSION
H. R. 1152
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.