Electronic Filing and Payment Fairness Act
Sponsored By: Representative LaHood
Passed House
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.
Show full summary
- 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.
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
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Online tax filings and payments count when sent
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 file or pay online by the deadline, you could avoid late penalties.
Sponsors & CoSponsors
Sponsor
LaHood
IL • R
Cosponsors
DelBene
WA • D
Sponsored 2/10/2025
Feenstra
IA • R
Sponsored 2/10/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 2/10/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 2/10/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 2/10/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov