HR 1152
Passed a chamber
Treats tax returns, claims, and payments sent electronically to the IRS as filed or paid on the date the sender transmits them, not the date the IRS receives or reviews them.
Official title: Electronic Filing and Payment Fairness Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
10-FEB-2025
Referred
10-FEB-2025
Approved by committee
12-FEB-2025
Reported
27-MAR-2025
On the calendar
27-MAR-2025
Passed
31-MAR-2025
Senate
Received
01-APR-2025
- Applies the mailbox rule to returns, claims, statements, and other documents required to be filed electronically with the IRS within a deadline.
- Applies the same timing rule to tax payments sent electronically on or before a required date.
- Requires the Secretary to issue regulations or other guidance carrying out the provision by December 31, 2025.
- Applies to documents and payments sent after December 31, 2025.
Covers an older version. The newest CRS summary describes the bill as of "Introduced in House" (10-FEB-2025); the text has changed since (Engrossed in House, 31-MAR-2025).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Taxation
■ 3 D■ 2 R
3 Democrats
2 Republicans