Sponsors (6)
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.
Official title: To amend the Internal Revenue Code of 1986 to provide for the application of the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service.
Introduced February 10, 2025 by Darin Lahood · Last progress April 1, 2025