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H.R. 1152: Electronic Filing and Payment Fairness Act
119th Congress · introduced 2025-02-10 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.
federal
Official title
Electronic Filing and Payment Fairness Act
Plain summary
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.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
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What does this mean? (plain words)
Official text
Electronic Filing and Payment Fairness Act
Source: Congressional Research Service summary (Introduced in House)
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Officials and money
Sponsor: Rep. LaHood, Darin [R-IL-16] · 5 cosponsors
Money: CBO cost estimate: H.R. 1152, Electronic Filing and Payment Fairness Act (2025-04-01) No linked contracts or vendors yet.
Words on this page, explained (1)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr1152.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>
Record fed-us-cong119-hr1152 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills