H.R. 1152 · Where this bill is now
In the Senate
Passed the House Mar 31, 2025. Received Apr 1, 2025; no Senate vote yet
What this bill does
In plain words · AI-written from the official summaryTreats electronic tax filings like mailed documents
Right now, if you mail your taxes, they count as delivered on the day they're postmarked, even if they arrive later. This bill extends that same protection to electronic filings and payments. It says when you electronically file taxes or pay the IRS online, the date you send it counts as the delivery date. The IRS also has to create guidance on how this works for electronic payments by the end of 2025.
How it affects you
If you file taxes electronically or pay the IRS online, this gives you the same deadline protections that mail-in filers have. You won't have to worry that a slight delay in the IRS receiving your electronic submission will count against you, as long as you sent it on time.
Read the official summary (Introduced in House, Feb 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.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 1152
AN ACT
Electronic Filing and Payment Fairness Act
Sponsor: Rep. Darin LaHood (R-IL-16) · Introduced Feb 10, 2025 · Taxation · 4 versions of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Apr 1, 2025: “Received in the Senate and Read twice and referred to the Committee on Finance.”