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Bill Summary · HR 1152

Summary — H.R. 1152 (119th Congress): Electronic Filing and Payment Fairness Act

Note on metadata: The document content and committee report provided describe H.R. 1152 as the "Electronic Filing and Payment Fairness Act" (an amendment to the Internal Revenue Code). The initial header in your prompt lists a different title (honoring the Ysleta del Sur Pueblo tribe). This summary is based on the official committee report (H. Rept. 119‑45) text accompanying H.R. 1152 regarding electronic filing and payments.

Purpose and intent

H.R. 1152 clarifies that the long‑standing "mailbox rule" (which treats mailed tax returns or payments as timely if postmarked by the due date) also applies to documents and payments submitted electronically to the Internal Revenue Service (IRS). The goal is to treat electronic submissions no worse than paper filings and to remove a timing penalty even when the IRS receives or processes an e‑submission after the deadline.

Key provisions

  • Amends section 7502(c) of the Internal Revenue Code by:
    • Expanding the statute’s heading to reference both "filing and payment."
    • Adding a new paragraph (3), “Electronic filing and payment,” that:
    • Deems the date an electronic return, claim, statement, other required document, or payment is sent electronically to be the date of delivery or payment for timeliness purposes — regardless of when the IRS actually receives or reviews it.
    • Directs the Treasury Secretary to issue regulations or guidance necessary to implement this rule no later than December 31, 2025.
  • Effective date: Applies to any document or payment sent after December 31, 2025.

Who is affected

  • Taxpayers (individuals, businesses, tax practitioners) who file returns, claims, statements, or make payments electronically to the IRS — they would have shipments deemed timely based on the send date.
  • The IRS and Treasury Department — required to promulgate implementing regulations and adjust processing/receipt procedures.
  • Potential downstream effects on penalty and interest assessments, taxpayer notices, and dispute resolution tied to timeliness.

Expected impact

  • Aligns treatment of electronic submissions with mailed submissions, removing disincentives for e‑filing and recognizing the practical realities of electronic transmission and IRS processing delays.
  • Likely to reduce late‑filing/late‑payment penalties for taxpayers who submitted on time electronically but whose submissions were processed after the deadline.
  • Administrative impacts: IRS will need to implement technical, procedural, and regulatory changes; the committee report notes a large volume of e‑filings (over 213 million in FY2023) motivating the change.
  • The Committee on Ways and Means and the Congressional Budget Office prepared related budgetary analyses (details in the committee report).

Procedural history and timeline

  • Introduced in the House: February 10, 2025; referred to the Committee on Ways and Means.
  • Committee activity: Hearing (Feb. 11, 2025); markup (Feb. 12, 2025); ordered reported (41–0) and reported (amended) as H. Rept. 119‑45 (Mar. 27, 2025).
  • House passage: Passed under suspension of the rules by voice vote (Mar. 31, 2025).
  • Senate: Received and read twice; referred to the Senate Committee on Finance (Apr. 1, 2025).
  • Regulatory deadline: Treasury/IRS must issue implementing regulations or guidance by December 31, 2025.
  • Statutory effective date: Applies to electronic submissions made after December 31, 2025.

Sponsors and related legislation

  • Sponsors/cosponsors listed in the record include Representatives Darin LaHood and Mary González (primaries), with cosponsors such as Randy Feenstra, Suzan DelBene, Jimmy Panetta, Bradley Scott Schneider, and Brian Fitzpatrick.
  • Related/companion bill: H.R. 1075.

If you want, I can produce a brief explainer for taxpayers and tax preparers on how to document the "send" date for electronic submissions, or extract and summarize the committee's budget/CBO findings in more detail.

Compiled from official sources — confirm details with the bill’s official record.

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