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Tax Simplification: New Deadlines and Electronic Filing Protections.

This law simplifies tax administration for individuals and small businesses by adjusting key deadlines and modernizing filing rules. It extends the due dates for estimated tax payments and ensures that the date you electronically send a document or payment to the IRS is considered the official filing date, reducing the risk of late penalties.
Key points
Estimated tax payment deadlines for individuals are shifted: the second installment moves from June 15 to July 15, and the third moves from September 15 to October 15.
The 'mailbox rule' is extended to electronic submissions, meaning the date you click 'send' is the official filing or payment date, regardless of IRS processing time.
Simplifies rules for S corporations, granting the IRS authority to accept late elections or revocations if there was reasonable cause for the delay.
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Additional Information
Print number: 118_HR_8864
Sponsor: Rep. LaHood, Darin [R-IL-16]
Process start date: 2024-06-27
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Tax Administration Simplification Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_8864.

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 2024-06-27.

What are the main provisions?

Key points include:

  • Estimated tax payment deadlines for individuals are shifted: the second installment moves from June 15 to July 15, and the third moves from September 15 to October 15.
  • The 'mailbox rule' is extended to electronic submissions, meaning the date you click 'send' is the official filing or payment date, regardless of IRS processing time.
  • Simplifies rules for S corporations, granting the IRS authority to accept late elections or revocations if there was reasonable cause for the delay.
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-16].

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 2025-12-25.

CATEGORIES

Taxes