# 119-hr-1152: Electronic Filing and Payment Fairness Act

119-hr-1152, Electronic Filing and Payment Fairness Act, is a 119th Congress bill sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL); status passed_house; PRIA reads it as touching household money (as of 2026-07-15).

- Canonical: https://policyrisk.com/legislation/119-hr-1152
- As of: 2026-07-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1152
- Congress: 119
- Title: Electronic Filing and Payment Fairness Act
- Status: passed_house
- Introduced: 2025-02-10
- Sponsor: Rep. LaHood, Darin [R-IL-16] (R-IL)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-15

## Summary

**Extends the mailbox rule to electronic tax filings and payments.** If a return, claim, statement, or payment is sent electronically to the IRS, the date it is sent is treated as the date filed or paid, regardless of when the agency receives it. - Families and individuals: Reduces the risk of late-filing or late-payment penalties when submitting electronically. - Small businesses and tax preparers: Creates clearer proof of timely filing and payment and may reduce deadline disputes with the IRS. - Tax administration: Requires the Secretary to issue regulations or other guidance by December 31, 2025. - Effective date: Applies to documents and payments sent after December 31, 2025.

## Cosponsors (5)

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

## Provisions PRIA read

- Online tax filings and payments count when sent: benefit, medium. If enacted, this would treat the day you send an e-filed tax form or e-payment as the filing or payment date. It would count even if the IRS receives or reviews it later. The IRS would need to issue rules by December 31, 2025. The change would apply to items sent after December 31, 2025. If you fil…

## Related bills

- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1075: Tax Administration Simplification 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

## Sources
- [119-hr-1152 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1152)

## 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-1075: Tax Administration Simplification Act](https://policyrisk.com/legislation/119-hr-1075)
- [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)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1152 (as of 2026-07-15).