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Treats the date a taxpayer (or their agent) sends a tax return, claim, statement, other required document, or payment electronically as the official delivery or payment date even if the IRS reviews or accepts it later. The Secretary of the Treasury must issue implementing regulations or guidance by December 31, 2025; the rule applies to electronic submissions made after December 31, 2025.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)
Received in the Senate and Read twice and referred to the Committee on Finance.
Introduced February 10, 2025 by Darin Lahood · Last progress 11 months ago