S 684
Tax Administration Simplification Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 8:57 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
The Tax Administration Simplification Act primarily modifies rules related to S corporations and tax payments. It extends the timeframe for S corporations to make elections for their tax status, allowing them more flexibility. Additionally, it updates regulations concerning qualified subchapter S subsidiaries and trusts, and clarifies the rules for revoking S corporation status. Finally, the bill adjusts the schedule for estimated income tax payments and expands the ‘mailbox rule’ to include electronic submissions and payments.
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