Extension of mailbox rule to electronic submissions and payments

(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: (3) Electronic filing and payment (A) In general In the case of any document which the Secretary has permitted to be filed by electronic means (or, in the case of any payment, which the Secretary has permitted to be made by electronic means), if such document or payment is— (i) transmitted by the permitted electronic means to the agency, officer, or office to which the document was required to be filed (or payment was required to be made) on or before the prescribed date (or within the period required) with respect to such document or payment, and (ii) received (or, in the case of a payment, received and accounted for) after the prescribed date or period required with respect to such document or payment, the date that such document or payment was transmitted (as described in clause (i)) shall be deemed to be the date that such document was filed or such payment was made. (B) Regulations Not later than the date which is 1 year after the date of enactment of the Tax Administration Simplification Act, 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 subsection (a) shall apply to any document or payment sent on or after the date which is 1 year after the date of enactment of this Act.