H.R. 1152 · 119th Congress
Electronic Filing and Payment Fairness Act
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Passed the House without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted. Its text can still change before it becomes law.
R
LaHoodSponsor5 cosponsors · 3 D, 2 R
5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- House Introduced Feb 10, 2025
- House Passed Mar 31, 2025
This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent.
What it does: CRS summary · Introduced in House · Feb 10, 2025
Electronic Filing and Payment Fairness Act
This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent. Further, the bill requires the IRS to issue guidance on electronically submitted federal tax documents and payments no later than December 31, 2025.
Under current law, a federal tax document or payment that is sent by mail is considered delivered to the IRS on the date that such document or payment is postmarked and is considered timely if the postmark date is on or before the due date of such document or payment. (This is known as the mailbox rule.)
Further, under current law, the IRS is authorized to provide guidance on electronically submitted federal tax documents but not payments. In accordance with such authority, IRS guidance provides that the date that an authorized electronic return transmitter receives the transmission of an electronically filed document on its host system is the electronic postmark date.
The bill expands the mailbox rule to include all electronically submitted federal tax documents and payments and specifically requires the IRS to provide guidance on electronically submitted payments.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Electronic Filing and Payment Fairness Act
Latest action (Apr 1, 2025): Received in the Senate and Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: House · Introduced: Feb 10, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- House Introduced Feb 10, 2025
- House Passed Mar 31, 2025
No recorded floor vote found.