Electronic Filing and Payment Fairness Act
- Bill Number
- H.R. 1152
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Passed House
- Latest Action
- 2025-04-01: Received in the Senate and Read twice and referred to the Committee on Finance.
- Last Updated
- 2026-07-10T16:53:22Z
AI-Generated Summary
Purpose
The Electronic Filing and Payment Fairness Act (H.R. 1152) aims to extend the "mailbox rule" – a legal principle that considers a document or payment timely if mailed on or before the deadline – to electronic submissions made to the Internal Revenue Service (IRS). This ensures fairness for taxpayers using digital methods, treating the send date as the official filing or payment date regardless of when the IRS receives or processes it.
Key Provisions
- Amendment to Internal Revenue Code (IRC) Section 7502(c): Adds a new paragraph (3) specifically addressing electronic filing and payments.
- Applies to any required return, claim, statement, document, or payment sent electronically to the IRS.
- Deems the electronic send date as the delivery or payment date, even if the IRS receives or reviews it later.
- Regulatory Requirement: The Secretary of the Treasury (head of the IRS) must issue regulations or guidance by December 31, 2025, to implement this provision.
- Effective Date: Changes apply to electronic submissions sent after December 31, 2025.
Significant Changes to Existing Law
- The current IRC Section 7502(c) already provides the mailbox rule for physical mail (postmark date counts as filing date) and partially for electronic filing, but it does not fully extend to payments or guarantee the send date for all electronic documents.
- This bill expands the rule to explicitly cover both electronic filings and payments, removing ambiguities and ensuring consistent treatment across methods. It updates headings and removes outdated language referencing only "electronic filing" in prior subsections.
Potential Impacts
- On Citizens/Taxpayers: Reduces risk of penalties for late filing or payment due to IRS processing delays, encouraging more electronic submissions and simplifying compliance for individuals and businesses in a digital age.
- On Government Agencies: The IRS may need to update systems for accurate timestamping of electronic submissions, potentially increasing administrative workload initially but promoting efficiency in handling digital records long-term. No direct impact on international relations.
- Broader Effects: Could lower IRS enforcement costs related to disputes over timeliness and boost overall tax filing rates through greater user confidence.
Main Stakeholders Affected
- Taxpayers: Individuals, businesses, and tax professionals who file returns or make payments electronically, benefiting from protected deadlines.
- Internal Revenue Service (IRS): Responsible for implementation, regulation issuance, and adapting procedures to verify send dates.
- Treasury Department: Oversees the Secretary's role in creating necessary guidance.
Notable Legal, Constitutional, or Political Implications
- Legal: Strengthens taxpayer protections under tax law by aligning electronic processes with established mailing rules, potentially reducing litigation over "timely filing" disputes. No challenges to due process or equal protection under the Constitution are evident.
- Constitutional: Neutral; the bill operates within Congress's taxing and spending powers (Article I, Section 8) without infringing on individual rights.
- Political: Promotes modernization of tax administration, appealing to bipartisan interests in efficiency and fairness, though it may face scrutiny over IRS implementation costs or cybersecurity concerns for electronic verification.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (5)
Rep. DelBene, Suzan K. [D-WA-1], Rep. Feenstra, Randy [R-IA-4], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Panetta, Jimmy [D-CA-19]
Recent Actions
- 2025-04-01: Received in the Senate and Read twice and referred to the Committee on Finance.
- 2025-03-31: Motion to reconsider laid on the table Agreed to without objection.
- 2025-03-31: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
- 2025-03-31: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- 2025-03-31: DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
- 2025-03-31: Considered under suspension of the rules. (consideration: CR H1354-1356)
- 2025-03-31: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 2025-03-27: Placed on the Union Calendar, Calendar No. 32.
- 2025-03-27: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
- 2025-03-27: Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
- 2025-02-12: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- 2025-02-12: Committee Consideration and Mark-up Session Held
- 2025-02-10: Referred to the House Committee on Ways and Means.
- 2025-02-10: Introduced in House
- 2025-02-10: Introduced in House
Bill Versions
- Electronic Filing and Payment Fairness Act — issued 2025-03-31 — PDF (4 pages)
- Electronic Filing and Payment Fairness Act — issued 2025-02-10 — PDF (3 pages)
- Electronic Filing and Payment Fairness Act — issued 2025-04-01 — PDF (3 pages)
- Electronic Filing and Payment Fairness Act — issued 2025-03-27 — PDF (6 pages)