# 119-hr-6458: Electronic Filing Improvement and Logistical Efficiency Act of 2025

119-hr-6458, Electronic Filing Improvement and Logistical Efficiency Act of 2025, is a 119th Congress bill sponsored by Rep. Malliotakis, Nicole [R-NY-11] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6458
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6458
- Congress: 119
- Title: Electronic Filing Improvement and Logistical Efficiency Act of 2025
- Status: introduced
- Introduced: 2025-12-04
- Sponsor: Rep. Malliotakis, Nicole [R-NY-11] (R-NY)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Electronic filing of employment taxes** would be accelerated and standardized across employers and third-party filers. The bill would create a $1,000 electronic-filing credit for employers and impose a $250 fee for non-electronic submissions while requiring IRS automation to support the shift. - Employers could claim a $1,000 credit in the quarter they first e-file and another $1,000 in one quarter the following year. The credit is limited to the employer's employment-tax liability, is subject to aggregation rules, and can be recaptured if the employer stops e-filing. - Non-electronic submissions would generally face a $250 fee per return, with exceptions for lack of broadband, emergencies, identity theft, and first or second-time waivers. Third-party bulk filers that filed at least 99 percent of returns electronically in the prior year would be exempt from the fee and from credit recapture. - The IRS would be required to implement a fully automated electronic process for Subtitle C filings and to make Form 941-X available electronically within 1 year. The user-fee regime would apply to returns for periods ending more than 2 years after enactment.

## Cosponsors (3)

- Rep. Morelle, Joseph D. [D-NY-25] (D-NY), 2025-12-04T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-12-04T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2026-05-15T00:00:00.000Z

## Provisions PRIA read

- IRS to provide fully automated e-filing: benefit, medium. If enacted, the bill would require the IRS to make available a fully automated electronic system to file and pay all subtitle C employment taxes within one year of enactment. The IRS would be required to prioritize making Form 941-X (the adjusted employer quarterly return) available electronically.…
- New $250 paper payroll filing fee: cost, medium. If enacted, the bill would impose a $250 user fee each time a required quarterly or annual payroll-tax return under chapters 21 or 23A is submitted by paper instead of electronically. The fee would not apply if you file electronically and it would be waived for your first two paper filings after a…
- New electronic filing credit for employers: mixed, high. If enacted, employers would be able to claim a $1,000 tax credit for the calendar quarter when they first file and pay all required employment taxes electronically. They could also claim a second $1,000 credit for one quarter they pick in the following year if that quarter's return and payment are…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-2548: Sanctioning Russia 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-4710: No Surprises Act Enforcement Act

## Sources
- [119-hr-6458 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6458)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [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-4710: No Surprises Act Enforcement Act](https://policyrisk.com/legislation/119-hr-4710)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6458 (as of 2026-09-21).