Bill · H.R. 1152· House(119-HR-1152)
Electronic Filing and Payment Fairness Act
- Introduced
- 2/10/2025
- Last activity
- 4/1/2025 — Received in the Senate and Read twice and referred to the Committee on Finance.
- Sponsored by
- Darin LaHood
- Cosponsors
- - 2 - 3
- Introduced
- Passed House
- In Senate committee
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
Does this protect the right to fair treatment by the courts?+3
By applying the mailbox rule to electronic filings, the bill protects taxpayers from penalties due to agency processing delays.
Would households on low incomes be better off under this?+2
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?+2
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. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For High Income Households+2Good For Low Income Households+2Good For Middle Class Households+2Good For Urban Residents+1
- Governance And Ideology
- Improves Due Process+3Improves Government Transparency+2
- 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