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House Bill 1152
119th Congress(2025-2026)
Electronic Filing and Payment Fairness Act
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Passed House on Mar 31, 2025
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H. R. 1152 (Reported-in-House)

Union Calendar No. 32

119th CONGRESS
1st Session
H. R. 1152

[Report No. 119–45]


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.

IN THE HOUSE OF REPRESENTATIVES

February 10, 2025

Mr. LaHood (for himself, Ms. DelBene, Mr. Feenstra, Mr. Schneider, Mr. Fitzpatrick, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means

March 27, 2025

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

[Strike out all after the enacting clause and insert the part printed in italic]

[For text of introduced bill, see copy of bill as introduced on February 10, 2025]

A BILL

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.

Union Calendar No. 32

119th CONGRESS
     1st Session
H. R. 1152
[Report No. 119–45]
A BILL
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.
March 27, 2025
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed