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US HB1152
Bill
Status
Engrossed
4/1/2025
Primary Sponsor
Darin LaHood
Click for details
AI Summary
- Extends the IRS "mailbox rule" to electronic submissions, meaning the date a tax return, claim, statement, or payment is sent electronically is treated as the official filing or payment date
- Eliminates disadvantage for electronic filers compared to mail filers, who already receive credit for the postmark date rather than the IRS receipt date
- Amends Section 7502(c) of the Internal Revenue Code of 1986 to add new provisions for electronic filing and payment
- Requires the Secretary of the Treasury to issue implementing regulations by December 31, 2025
- Applies to any document or payment sent electronically after December 31, 2025
Legislative Description
Electronic Filing and Payment Fairness Act
Taxation
Last Action
Received in the Senate and Read twice and referred to the Committee on Finance.
4/1/2025
Committee Referrals
Finance4/1/2025
Ways And Means2/10/2025
Full Bill Text
No bill text available