119th Congress (2025-2026)

HR 1152

Electronic Filing and Payment Fairness Act

In Second Chamber

Jurisdiction

US Congress

Session

119th Congress (2025-2026)

Official source

Chamber

House

Session

119th Congress (2025-2026)

Jurisdiction

US Congress

Bill overview

This bill, the Electronic Filing and Payment Fairness Act, changes how the IRS considers the delivery date for tax documents and payments submitted electronically. Currently, the ‘mailbox rule’ applies to mail-in submissions, but this bill extends it to all electronic filings and payments. The IRS is required to provide specific guidance on how this change will be implemented by December 31, 2025, ensuring clarity for taxpayers and the agency.

Key provisions

Extends the mailbox rule to include all electronically submitted federal tax documents and payments.
Designates the date of electronic transmission as the ‘date of delivery’ for these submissions.
Requires the IRS to issue guidance on the application of this rule by December 31, 2025.
Specifically addresses the treatment of electronically submitted payments under the mailbox rule.
Amends Section 7502(c) of the Internal Revenue Code to reflect these changes.

Who is affected

Taxpayers
The Internal Revenue Service (IRS)
Tax professionals

Notable changes

Expands the existing mailbox rule to cover electronic submissions.
Establishes a specific date (December 31, 2025) for the IRS to provide clarifying guidance.

Fiscal impact

null

Positions across the country

No public positions recorded for this legislation.

Arguments in favor

Reasons to support this legislation.

No arguments in favor have been submitted.

Submit yours

Arguments opposed

Reasons to oppose this legislation.

No arguments opposed have been submitted.

Submit yours

Legislative history

2025-02-10House

Referred to the House Committee on Ways and Means.

2025-02-10

Introduced in House

2025-02-10

Introduced in House

2025-02-12House

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

Passage without roll call

The official record shows passage by unanimous consent or voice vote where no roll call was taken. No member-level tally is available for these steps, and the district map does not apply.

3/31/2025HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
No roll-call vote on record for this action.
3/31/2025Voice vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
No roll-call vote on record for this action.

Floor votes and chamber actions

Recorded roll calls list how each member voted. Unanimous consent or voice vote appears in the official action history without a roll call; no member-level tally is available for those steps.

Passage without roll call

3/31/2025HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
No roll-call vote on record for this action.
3/31/2025Voice vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
No roll-call vote on record for this action.

Read the latest version inline or switch to a previous version.

Feb 10, 2025XMLView source

119th CONGRESS — 1st Session

H. R. 1152

IN THE HOUSE OF REPRESENTATIVES

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.

1.Short title

This Act may be cited as the

Electronic Filing and Payment Fairness Act

2.Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service

(a)In generalSection 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 generalIf 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)RegulationsNot 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 subsection shall apply to any document or payment sent after December 31, 2025.

HR 1152

Bill overview

Key provisions

Who is affected

Notable changes

Fiscal impact

Sponsors

Primary sponsor

Cosponsors

Positions across the country

Arguments in favor

Arguments opposed

Passage without roll call

Floor votes and chamber actions

Passage without roll call

Bill text

Positions across the country

Passage without roll call

Floor votes and chamber actions

Passage without roll call