Both sides have signed this (Bill Ranking)
H.R. 1152 · 119th Congress (2025-2026)
6 members · Left 2 · Center 2 · Right 2 (Bill Ranking)
| Sponsor | Rep. LaHood, Darin (R-IL) (Introduced 02/10/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.46 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 6 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | Senate - Finance Committee; House - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 04/01/2025 Received in the Senate and Read twice and referred to the Committee on Finance. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (02/10/2025)
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.
119 HR 1152 EH: Electronic Filing and Payment Fairness Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS1st Session H. R. 1152
IN THE HOUSE OF REPRESENTATIVES AN ACT 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.
1.Short titleThis Act may be cited as the Electronic Filing and Payment Fairness Act.
2.Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (a)In generalSection 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 generalIf 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)RegulationsNot 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 dateThe amendments made by this section shall apply to any document or payment sent after December 31, 2025. Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
119 HR 1152 IH: Electronic Filing and Payment Fairness Act U.S. House of Representatives 2025-02-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 1152IN THE HOUSE OF REPRESENTATIVESFebruary 10, 2025Mr. LaHood (for himself, Ms. DelBene, Mr. Feenstra, Mr. Schneider, Mr. Fitzpatrick, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.1.Short titleThis Act may be cited as the Electronic Filing and Payment Fairness Act.2.Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service(a)In generalSection 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 generalIf 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)RegulationsNot 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 dateThe amendments made by this subsection shall apply to any document or payment sent after December 31, 2025.
119 HR 1152 : Electronic Filing and Payment Fairness Act U.S. House of Representatives 2025-04-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS1st SessionH. R. 1152IN THE SENATE OF THE UNITED STATESApril 1 (legislative day, March 31), 2025Received; read twice and referred to the Committee on FinanceAN ACTTo 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.1.Short titleThis Act may be cited as the Electronic Filing and Payment Fairness Act.2.Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service(a)In generalSection 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 generalIf 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)RegulationsNot 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 dateThe amendments made by this section shall apply to any document or payment sent after December 31, 2025.Passed the House of Representatives March 31, 2025.Kevin F. McCumber,Clerk.
119 HR 1152 RH: Electronic Filing and Payment Fairness Act U.S. House of Representatives 2025-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 32119th CONGRESS1st SessionH. R. 1152[Report No. 119–45]IN THE HOUSE OF REPRESENTATIVESFebruary 10, 2025Mr. LaHood (for himself, Ms. DelBene, Mr. Feenstra, Mr. Schneider, Mr. Fitzpatrick, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 10, 2025A BILLTo 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.1.Short titleThis Act may be cited as the Electronic Filing and Payment Fairness Act.2.Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service(a)In generalSection 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 generalIf 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)RegulationsNot 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 dateThe amendments made by this section shall apply to any document or payment sent after December 31, 2025.March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 02/10/2025 | Library of Congress | Introduced in House |
| 02/10/2025 | Library of Congress | Introduced in House |
| 02/10/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| 02/12/2025 | House committee actions | Committee Consideration and Mark-up Session Held |
| 02/12/2025 | House committee actions | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0. |
| 03/27/2025 | Library of Congress | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45. |
| 03/27/2025 | House floor actions | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45. |
| 03/27/2025 | House floor actions | Placed on the Union Calendar, Calendar No. 32. |
| 03/31/2025 | House floor actions | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 03/31/2025 | House floor actions | Considered under suspension of the rules. (consideration: CR H1354-1356) |
| 03/31/2025 | House floor actions | DEBATE - The House proceeded with forty minutes of debate on H.R. 1152. |
| 03/31/2025 | Library of Congress | Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. |
| 03/31/2025 | House floor actions | On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355) |
| 03/31/2025 | House floor actions | Motion to reconsider laid on the table Agreed to without objection. |
| 04/01/2025 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| Title Type | Title |
|---|---|
| Official Titles from EH (Engrossed in House) bill text | 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. |
| Short Titles from RFS (Referred to Senate) bill text | Electronic Filing and Payment Fairness Act |
| Short Title(s) as Passed House | Electronic Filing and Payment Fairness Act |
| Short Title(s) as Reported to House | Electronic Filing and Payment Fairness Act |
| Display Title | Electronic Filing and Payment Fairness Act |
| Short Title(s) as Introduced | Electronic Filing and Payment Fairness Act |
| Official Title as Introduced | 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. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| Senate - Finance Committee | 04/01/2025 Referred To |
| House - Ways and Means Committee | 03/27/2025 Reported By |
| House - Ways and Means Committee | 02/12/2025 Markup By |
| House - Ways and Means Committee | 02/10/2025 Referred To |
Policy Area: Taxation
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.