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Online Tax Payments: Mailbox Rule for Electronic System

This bill introduces an important change for individuals paying taxes electronically. From now on, if you authorize a payment through the federal system on time, it will be considered made on time, even if the actual processing takes a moment. This provides greater certainty and protects against penalties for delays due to technical issues.
Key points
Tax payments authorized online within the deadline will be treated as made on time.
This rule applies to payments made through the Electronic Federal Tax Payment System (EFTPS).
It increases security and predictability for taxpayers using electronic payments.
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Expired
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Additional Information
Print number: 117_HR_3278
Sponsor: Rep. LaHood, Darin [R-IL-18]
Process start date: 2021-05-17
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_3278.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-05-17.

What are the main provisions?

Key points include:

  • Tax payments authorized online within the deadline will be treated as made on time.
  • This rule applies to payments made through the Electronic Federal Tax Payment System (EFTPS).
  • It increases security and predictability for taxpayers using electronic payments.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. LaHood, Darin [R-IL-18].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes