April 1 (legislative day, March 31), 2025
Received; read twice and referred to the Committee on Finance
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Electronic Filing and Payment Fairness Act
.
Sec. 2. Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service
(a) In general
Section 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 general
If 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) Regulations
Not 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 section shall apply to any document or payment sent after December 31, 2025.