# 119-hr-1075: Tax Administration Simplification Act

119-hr-1075, Tax Administration Simplification Act, is a 119th Congress bill sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1075
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1075
- Congress: 119
- Title: Tax Administration Simplification Act
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Rep. LaHood, Darin [R-IL-16] (R-IL)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would modernize timing rules for tax filings and payments.** It would treat electronic transmissions as the official filing or payment date, widen and clarify S corporation election and revocation windows, and shift two quarterly estimated tax due dates. - Individual taxpayers and filers: Would expand the mailbox rule to electronic returns, claims, statements, and payments so the transmission date counts as the delivery or payment date. The Treasury Secretary must issue implementing regulations or guidance by December 31, 2025 and the change would apply to documents or payments sent after December 31, 2025. - Small businesses and S corporations: Would extend the time and create mechanisms to treat certain late S corporation elections as made for the next taxable year. It also authorizes the IRS to accept late elections or revocations if there is reasonable cause and aligns rules for qualified subchapter S subsidiaries. - Individuals who pay estimated tax: Would move two quarterly due dates by replacing June 15 with July 15 and replacing September 15 with October 15 for installments due in taxable years beginning after December 31, 2025.

## Cosponsors (6)

- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-02-06T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-02-06T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-02-06T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-02-06T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-02-06T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-09T00:00:00.000Z

## Provisions PRIA read

- More time for S corporation elections: benefit, medium. If enacted, a small business could elect S status by its return due date, including extensions. If S rules or owner consents were not met before the election, the election would count for the next year. The IRS could treat late elections or revocations as timely for reasonable cause. Similar timing…
- Electronic send date counts as filed: benefit, low. If enacted, the day you send a tax form or payment online would count as the filing or payment date. This would apply to items sent after December 31, 2025. The IRS would be required to issue guidance by December 31, 2025. This could cut the risk of late penalties, but it would not change how much…
- Later deadlines for estimated tax payments: benefit, low. If enacted, the June 15 estimated tax payment would move to July 15. The September 15 payment would move to October 15. This would apply to installments due in tax years starting after December 31, 2025. It only changes due dates, not your total tax owed.

## Related bills

- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-3277: Ensuring Lasting Smiles Act
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2891: IRA Charitable Rollover Facilitation and Enhancement Act of 2025

## Sources
- [119-hr-1075 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1075)

## Related
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-3277: Ensuring Lasting Smiles Act](https://policyrisk.com/legislation/119-hr-3277)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2891: IRA Charitable Rollover Facilitation and Enhancement Act of 2025](https://policyrisk.com/legislation/119-hr-2891)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1075 (as of 2026-04-21).