Electronic Filing and Payment Fairness Act
Officially: “Electronic Filing and Payment Fairness Act” Read the full text
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1Short title
This section would give the Act a short title, the Electronic Filing and Payment Fairness Act. It only names the law and does not create any rule on its own.
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1. Short title This Act may be cited as the Electronic Filing and Payment Fairness Act .
2Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service
This section would amend section 7502(c) of the Internal Revenue Code, the part of the tax law known as the mailbox rule, which treats certain mailed items as delivered on their send date rather than the date the IRS actually gets them. The section would add a new rule for electronic submissions: if a return, claim, statement, or other document that must be filed by a deadline, or a payment that must be made by a deadline, under any provision of the internal revenue laws is instead sent electronically to the IRS agency, officer, or office where that document is required to be filed or that payment is required to be made, then the date it is sent electronically counts as the date of delivery (for a document) or the date of payment (for a payment). This counts even if the IRS does not receive or review the document or payment until a later date. The section would require the Secretary of the Treasury to issue whatever regulations or other guidance are needed to carry out this new rule no later than December 31, 2025. The section would also update the heading of section 7502(c) to add a reference to payment alongside filing, and would separately update the heading of paragraph (2) of that subsection and remove its wording about electronic filing, since electronic filing and payment would now be covered by the new rule this section adds instead. These changes would apply only to a document or payment sent after December 31, 2025.
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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 subsection shall apply to any document or payment sent after December 31, 2025.
Where it is
In the House.