S. 1338 · 118th Congress
Electronic Communication Uniformity Act
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
BlackburnSponsor2 cosponsors · 1 D, 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.
What it does: CRS summary · Introduced in Senate · Apr 27, 2023
Electronic Communication Uniformity Act
This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Electronic Communication Uniformity Act
Latest action (Apr 27, 2023): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Apr 27, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.