119th Congress Taxation
H.R. 1152: Electronic Filing and Payment Fairness Act
Passed House
- Introduced (completed)
- Passed House (completed)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
Read the full summary
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.
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
- Suzan DelBene D-WAOriginal
- Randy Feenstra R-IAOriginal
- Brian Fitzpatrick R-PAOriginal
- Jimmy Panetta D-CAOriginal
- Bradley Schneider D-ILOriginal
Who scored on this bill
- 1Darin LaHood SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House5 events+68
- 2Suzan DelBeneCosponsored; cosponsored bill passed2 events+4
- 2Randy FeenstraCosponsored; cosponsored bill passed2 events+4
- 2Brian FitzpatrickCosponsored; cosponsored bill passed2 events+4
- 2Jimmy PanettaCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Darin LaHood
History
- Passed the House by voice vote.
- Introduced in the House by Darin LaHood.
Show the full action history (13 actions)
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules. (consideration: CR H1354-1356)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
- Placed on the Union Calendar, Calendar No. 32.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.