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Electronic Filing and Payment Fairness Act
Summary
This bill amends the Internal Revenue Code to apply the "mailbox rule" to electronic submissions to the IRS. Under the mailbox rule, documents and payments are considered timely filed or paid based on the date they are sent electronically by the taxpayer, rather than when the IRS actually receives or reviews them. The bill applies this rule to any return, claim, statement, or other document that must be filed with the IRS, as well as to electronic payments. The Treasury Secretary must issue regulations or guidance by December 31, 2025 to implement this rule. The amendments take effect for any document or payment sent after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. LaHood, Darin [R-IL-16] (R-IL)
5 cosponsors
Money behind the sponsor
Top reported contributors to Darin Lahood’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- SPRINGFIELD ARMORY $25,000
- NULL $24,450
- MARQUIS MANAGEMENT, INC. $23,100
- BGR GROUP $14,700
- ULINE $13,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Darin Lahood → · Outside spending →
Actions (13)
- Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance. · senate
- Mar 31, 2025 Motion to reconsider laid on the table Agreed to without objection. · house
- Mar 31, 2025 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355) · house
- Mar 31, 2025 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- Mar 31, 2025 DEBATE - The House proceeded with forty minutes of debate on H.R. 1152. · house
- Mar 31, 2025 Considered under suspension of the rules. (consideration: CR H1354-1356) · house
- Mar 31, 2025 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. · house
- Mar 27, 2025 Placed on the Union Calendar, Calendar No. 32. · house
- Mar 27, 2025 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45. · house
- Feb 12, 2025 Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0. · house
- Feb 12, 2025 Committee Consideration and Mark-up Session Held · house
- Feb 10, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 10, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Text versions (4)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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 Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Electronic Filing and Payment Fairness Act”.
SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS AND PAYMENTS ELECTRONICALLY SUBMITTED TO THE INTERNAL REVENUE SERVICE.
(a) In General.—Section 7502(c) of the Internal Revenue Code of 1986 is amended—
(1) in the heading, by inserting “and Payment” after “Filing”,
(2) in paragraph (2)—
(A) in the heading, by striking “; electronic filing”, and
(B) by striking “and electronic filing”, and
(3) by adding at the end the following new paragraph:
“(3) Electronic filing and payment.—
“(A) In general.—If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is sent electronically by any person to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date on which such return, claim, statement, or other document, or payment, is sent electronically by such person shall be deemed to be the date of delivery or the date of payment, as the case may be, regardless of the date on which the applicable agency, officer, or office receives or reviews such return, claim, statement, document, or payment.
“(B) Regulations.—Not later than December 31, 2025, the Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this paragraph.”.
(b) Effective Date.—The amendments made by this section shall apply to any document or payment sent after December 31, 2025.
Passed the House of Representatives March 31, 2025.
Attest:
Clerk. 119th CONGRESS
1st Session
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.
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