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HR 1152119th CongressIn Committee
Electronic Filing and Payment Fairness Act
Introduced: Feb 10, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends the Internal Revenue Code to apply the mailbox rule to electronic filings and payments submitted to the IRS.
Key Points
- 1Extends mailbox rule to electronic submissions to IRS
- 2Deems electronic submission date as official filing/payment date
- 3Applies regardless of when IRS receives or reviews submission
- 4Requires Treasury Secretary to issue regulations by December 31, 2025
- 5Effective for documents/payments sent after December 31, 2025
- 6Modernizes tax filing rules for electronic age
Impact Areas
Taxpayers filing electronically with IRSIRS electronic filing systemsTax compliance and deadlinesElectronic government servicesTax administration and processing
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