Bill > HR1152

This bill amends the Internal Revenue Code to extend the "mailbox rule" to electronic filings and payments submitted to the Internal Revenue Service (IRS). Currently, the mailbox rule allows taxpayers to be considered compliant with filing or payment deadlines if their documents are postmarked by the due date. The bill would similarly treat electronically submitted documents and payments, meaning that the date the taxpayer sends an electronic filing or payment would be considered the official submission date, regardless of when the IRS actually receives or processes it. The bill requires the IRS Secretary to issue guidance and regulations for implementing this new provision by December 31, 2025, and the amendments will apply to any electronic document or payment sent after that date. This change is intended to provide fairness and clarity for taxpayers using electronic methods to file tax returns or make tax payments, ensuring they are not penalized for potential processing delays on the IRS's end.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1152/all-info