A Republican bill with 3 Democratic cosponsors · See all 5 cosponsors
Last activity — Received in the Senate and Read twice and referred to the Committee on Finance.
In the other chamber's committee
Passed one chamber and has been handed to a committee in the other.
The committee decides whether it goes any further, and most bills that reach a committee never leave it. A committee that simply does nothing kills a bill without anyone ever voting against it, so no news from here is usually the news.
Its path through Congress
- Introduced
- Passed House voice vote
- In Senate committee
The House by voice vote (members called out yes or no together): no member's position on it was recorded.
What this bill would do
This bill, known as the ``Electronic Filing and Payment Fairness Act'', aims to amend the Internal Revenue Code of 1986. It seeks to apply the mailbox rule to documents and payments that are submitted electronically to the Internal Revenue Service. Under this change, the date a person sends an electronic document or payment would be considered the official date of delivery or payment. This rule would apply regardless of when the agency actually receives or reviews the submission. The amendments would take effect for any document or payment sent after December 31, 2025.
Yes· 3 of 6
- Scored +3
Does this protect the right to fair treatment by the courts?
By applying the mailbox rule to electronic filings, the bill protects taxpayers from penalties due to agency processing delays.
- Scored +2
Would households on low incomes be better off under this?
Protecting the date of electronic payment provides a safety net against late fees for all taxpayers.
- Scored +2
Would middle-income households be better off under this?
The bill ensures that electronic tax payments are credited on the date they are sent, protecting against unexpected interest or penalties.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Timely Submission Credit: According to Section 2(a)(1)(A), if a return, claim, statement, document, or payment is sent electronically, the date it is sent will be deemed the date of delivery or payment. This is positive because it protects people regardless of when the agency receives or reviews the item.
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would high-income households be better off under this? — The mailbox rule for electronic submissions provides certainty for high-income taxpayers regarding their filing and payment deadlines. Would households on low incomes be better off under this? — Protecting the date of electronic payment provides a safety net against late fees for all taxpayers. Would middle-income households be better off under this? — The bill ensures that electronic tax payments are credited on the date they are sent, protecting against unexpected interest or penalties. Would people in cities be better off under this? — The bill provides procedural certainty for anyone using electronic communication with the IRS regardless of location.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — By applying the mailbox rule to electronic filings, the bill protects taxpayers from penalties due to agency processing delays. Does this make what the government does easier for the public to see? — The bill clarifies the timing of electronic submissions to the IRS, providing more certainty in government interactions.
- 4/1/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 3/31/2025
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
- 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.
- 3/27/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
- Placed on the Union Calendar, Calendar No. 32.
- 2/12/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- 2/10/2025
- Referred to the House Committee on Ways and Means.
- 5 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Suzan DelBeneDemocrat · Washington
Randy FeenstraRepublican · Iowa
Brian FitzpatrickRepublican · Pennsylvania
Jimmy PanettaDemocrat · California
Bradley SchneiderDemocrat · Illinois