PlainBillCongress, translated.Legislation. Context. Public interest.Received in the Senate and Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · 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.)
Showing the opening paragraphs of the official summary.
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.
People & committees
Rep. LaHood, Darin [R-IL-16] · R–IL
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
Considered under suspension of the rules. (consideration: CR H1354-1356)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 32.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Jul 13, 2026. Consult Congress.gov for the current record.
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Analyze H.R.1152 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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