H.R. 1152 House Taxation
Electronic Filing and Payment Fairness Act
STAGE 4 OF 8 — HOUSE FLOOR
Currently in the House. Last action: received in the senate and read twice and referred to the committee on finance on Apr 1, 2025.
- House Introduced in House Feb 10, 2025
- House Referred to the House Committee on Ways and Means. Feb 10, 2025
- House Committee Consideration and Mark-up Session Held Feb 12, 2025
- House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0. Feb 12, 2025
- House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45. Mar 27, 2025
- House Placed on the Union Calendar, Calendar No. 32. Mar 27, 2025
- House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Mar 31, 2025
- House Considered under suspension of the rules. (consideration: CR H1354-1356) Mar 31, 2025
- House DEBATE - The House proceeded with forty minutes of debate on H.R. 1152. Mar 31, 2025
- House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Mar 31, 2025
- House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355) Mar 31, 2025
- House Motion to reconsider laid on the table Agreed to without objection. Mar 31, 2025
- Senate Received in the Senate and Read twice and referred to the Committee on Finance. Apr 1, 2025
Cosponsors
5
Subjects
Internet, web applications, social mediaTax administration and collection, taxpayers
Committees
- Finance Committee
- [Referred To, Apr 1, 2025]
- Ways and Means Committee
- [Reported By, Mar 27, 2025]
- [Markup By, Feb 12, 2025]
- [Referred To, Feb 10, 2025]
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.
[Summary as of: Introduced in House]
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