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H.R. 1152

U.S. House•In Senate Committee

Summary

H.R. 1152, the Electronic Filing and Payment Fairness Act, was introduced in the House on Feb 10, 2025 by Rep. Darin LaHood (R) with 5 co-sponsors. It was referred to Finance, and last saw action on Apr 1, 2025: Received in the Senate and Read twice and referred to the Committee on Finance.

Record

Text

H.R. 1152 has 5 co-sponsors.

hb1152/engrossed-in-house.txt
119 HR 1152 EH: Electronic Filing and Payment Fairness Act
 U.S. House of Representatives
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IB
 119th CONGRESS  1st Session
 H. R. 1152
 IN THE HOUSE OF REPRESENTATIVES
 AN ACT
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.
1.
Short title
This Act may be cited as the   Electronic Filing and Payment Fairness Act  .
2.
Application of mailbox rule to documents and payments electronically submitted to the Internal Revenue Service
(a)
In general
 Section 7502(c)  of the Internal Revenue Code of 1986 is amended—
(1)
in the heading, by inserting
and payment   after
filing  ,
(2)
in paragraph (2)—
(A)
in the heading, by striking
; electronic filing  , and
(B)
by striking  and electronic filing , and
(3)
by adding at the end the following new paragraph:
(3)
Electronic filing and payment
(A)
In general
If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is sent electronically by any person to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date on which such return, claim, statement, or other document, or payment, is sent electronically by such person shall be deemed to be the date of delivery or the date of payment, as the case may be, regardless of the date on which the applicable agency, officer, or office receives or reviews such return, claim, statement, document, or payment.
(B)
Regulations
Not later than December 31, 2025, the Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this paragraph.
 .
(b)
Effective date
The amendments made by this section shall apply to any document or payment sent after December 31, 2025.
    Passed the House of Representatives March 31, 2025.  Kevin F. McCumber,  Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-10
  2. Passed House2025-03-31
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 10, 2025

hb1152/introduced-in-house.md

Shown Here:
Introduced in House (02/10/2025)

Electronic Filing and Payment Fairness Act

This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent. Further, the bill requires the IRS to issue guidance on electronically submitted federal tax documents and payments no later than December 31, 2025.

Under current law, a federal tax document or payment that is sent by mail is considered delivered to the IRS on the date that such document or payment is postmarked and is considered timely if the postmark date is on or before the due date of such document or payment. (This is known as the mailbox rule.)

Further, under current law, the IRS is authorized to provide guidance on electronically submitted federal tax documents but not payments. In accordance with such authority, IRS guidance provides that the date that an authorized electronic return transmitter receives the transmission of an electronically filed document on its host system is the electronic postmark date.

The bill expands the mailbox rule to include all electronically submitted federal tax documents and payments and specifically requires the IRS to provide guidance on electronically submitted payments.

Sponsors

Rep. Darin LaHood (R) sponsors H.R. 1152, and 5 members have co-sponsored it, all of them from the day it was introduced.

Committees

H.R. 1152 went before 2 committees: Finance and Ways and Means.

Finance
Finance
Referred To · Apr 1, 2025 · 902 Bills
Ways and Means
Ways and Means
Reported By · Mar 27, 2025 · 1,160 Bills

Reports

1 committee report has been filed on H.R. 1152, the latest H. Rept. 119-45.

Actions

H.R. 1152 has taken 13 actions since Feb 10, 2025, the latest on Apr 1, 2025.

ChamberAction
Apr 1, 2025
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.Finance Committee
Mar 31, 202517:36
House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 202517:36
House
Considered under suspension of the rules. (consideration: CR H1354-1356)
Mar 31, 202517:36
House
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
Mar 31, 202517:44
House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)

Votes

H.R. 1152 has not gone to a roll call.

1 bill is related to H.R. 1152.

Titles

H.R. 1152 goes by 7 titles, 4 of them short titles.

  • 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. — Official Titles from EH (Engrossed in House) bill text
  • Electronic Filing and Payment Fairness Act — Short Titles from RFS (Referred to Senate) bill text
  • Electronic Filing and Payment Fairness Act — Short Title(s) as Passed House
  • Electronic Filing and Payment Fairness Act — Short Title(s) as Reported to House
  • Electronic Filing and Payment Fairness Act — Display Title
  • Electronic Filing and Payment Fairness Act — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 1152, the latest on Apr 1, 2025.

Lobbying

3 clients hired 3 firms and 128 registered lobbyists who named H.R. 1152 in 24 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Education, Labor Issues/Antitrust/Workplace, Government Issues, Budget/Appropriations, Energy/Nuclear, Environment/Superfund, Homeland Security.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS—District of Columbia110—
CHAMBER OF COMMERCE OF THE U.S.A.—District of Columbia17—
ENBRIDGE (U.S.) INC—Texas17—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS110—
CHAMBER OF COMMERCE OF THE U.S.A.17—
ENBRIDGE (U.S.) INC17—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 128.

LobbyistFirmsClientsFilings
DANIEL HAUFFE1110
EILEEN SHERR1110
KATHRYN KILEY1110
KRISTIN ESPOSITO1110
MARK PETERSON1110
MELANIE LAURIDSEN1110
NING YIM1110
RACHEL DRESEN1110
REEMA PATEL1110
TODD SLOVES1110
MICHEN ZOU119
SCOTT KLEIN119
ABELARDO TORRES117
ANDREA PORWOLL117
ASHLEY GUM117
BRADLEY WATTS117
BRINCE MANNING117
BROOKE MILLER117
CASSIA CARVALHO117
CHAD WHITEMAN117

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Amendme…
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 second_quarter$19.3M2nd Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 first_quarter$19.3M1st Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 fourth_quarter$18M4th Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 second_quarter$17M2nd Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 third_quarter$13.7M3rd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 second_quarter$1.6M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2026 first_quarter$1.5M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 fourth_quarter$1.4M4th Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 second_quarter$1.4M2nd Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 first_quarter$1.3M1st Quarter - Report
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Amendme…
AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTSAICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS2025 third_quarter$1.3M3rd Quarter - Report
ENBRIDGE (U.S.) INCENBRIDGE (U.S.) INC2026 second_quarter$412K2nd Quarter - Report
ENBRIDGE (U.S.) INCENBRIDGE (U.S.) INC2026 first_quarter$412K1st Quarter - Report
ENBRIDGE (U.S.) INCENBRIDGE (U.S.) INC2025 first_quarter$341K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1152 under Taxation, one of its 31 policy areas, and gives it 2 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1152’s is Taxation.

hr1152/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 1152 carries 2 of CRS’s legislative subjects, from Internet, web applications, social media to Tax administration and collection, taxpayers.

hr1152/subjects.txt
Internet, web applications, social mediaTax administration and collection, taxpayers

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1152, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 27 (Monday, February 10, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LaHOOD:H.R. 1152.Congress has the power to enact this legislation pursuantto the following:U.S. Constitution Article I, Section 8, Clause 1: ``TheCongress shall have Power to lay and collect Taxes . . .''[Page H614]

Source: congress.gov · legiscan.com