118th Congress Taxation
S. 1338: Electronic Communication Uniformity Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Catherine Cortez Masto D-NVOriginal
- Pete Ricketts R-NE
Who scored on this bill
- 1Marsha Blackburn SponsorDrew cross-party cosponsors, introduced2 events+6
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Marsha Blackburn
- S. 195: American Music Tourism Act of 2025
- S. 307: Prison Staff Safety Enhancement Act
- S. 3023: Safe Cloud Storage Act
- S. 1572: Federal Carjacking Enforcement Act
- S. 233: Restoring Confidence in the World Anti-Doping Agency Act of 2025
- S. 277: To release a Federal reversionary interest and convey mineral interests in Chester County, Tennessee, and for other purposes
History
- Introduced in the Senate by Marsha Blackburn.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.