Tax Administration Simplification Act
Sponsored By: Representative LaHood
Introduced
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.
Show full summary
- 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.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
More time for S corporation elections
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 relief would apply to certain S subsidiary elections, and a trust rule would be cleaned up. Most changes would apply to tax years starting after December 31, 2025. Relief for late revocations would apply to revocations made after enactment.
Electronic send date counts as filed
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 tax you owe.
Later deadlines for estimated tax payments
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.
Sponsors & CoSponsors
Sponsor
LaHood
IL • R
Cosponsors
DelBene
WA • D
Sponsored 2/6/2025
Feenstra
IA • R
Sponsored 2/6/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 2/6/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 2/6/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 2/6/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 9/9/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov