H.R. 1152

119th Congress

In Committee

Electronic Filing and Payment Fairness Act

Sponsored byRepublican:Rep. LaHood, Darin [R-IL-16]IL· Introduced 10 février 2025
Open on Congress.gov

5

Cosponsors

15

Actions

0

Amendments

2

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

1 avril 2025·1 year ago

Summary

Introduced in House · Updated 28 mars 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.

Timeline

15 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    1 avril 2025 · IntroReferral

  2. Considered under suspension of the rules. (consideration: CR H1354-1356)

    31 mars 2025 · Floor

  3. DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.

    31 mars 2025 · Floor

  4. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    31 mars 2025 · Floor

  5. Motion to reconsider laid on the table Agreed to without objection.

    31 mars 2025 · Floor

  6. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)

    31 mars 2025 · Floor

  7. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

    31 mars 2025 · Floor

  8. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.

    27 mars 2025 · Committee

  9. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.

    27 mars 2025 · Committee

  10. Placed on the Union Calendar, Calendar No. 32.

    27 mars 2025 · Calendars

  11. Committee Consideration and Mark-up Session Held

    12 février 2025 · Committee

  12. Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.

    12 février 2025 · Committee

  13. Referred to the House Committee on Ways and Means.

    10 février 2025 · IntroReferral

  14. Introduced in House

    10 février 2025 · IntroReferral

  15. Introduced in House

    10 février 2025 · IntroReferral

Sponsorship

5 cosponsors

Sponsor

Republican:Rep. LaHood, Darin [R-IL-16]IL

Cosponsors

  • Democrat360%
  • Republican240%

Classification

Policy area

Taxation

Legislative subjects

Internet, web applications, social mediaTax administration and collection, taxpayers

Committees

2

  • Ways and Means Committee

    House · Standing

    • Referred To10 Feb 2025
    • Markup By12 Feb 2025
    • Reported By27 Mar 2025

  • Finance Committee

    Senate · Standing

    • Referred To1 Apr 2025

Reports

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