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Electronic Filing: Send Date Counts as Delivery Date for IRS Documents.

This law extends the 'mailbox rule' to all documents and payments submitted electronically to the IRS. If you send your tax return or payment online before the deadline, the date you hit 'send' will be considered the official filing date, regardless of when the IRS system processes the receipt. This change provides certainty for taxpayers and protects them from penalties due to potential processing delays on the IRS side.
Key points
The 'mailbox rule' is now applied to electronic submissions of tax documents and payments, standardizing rules for paper and digital forms.
Taxpayers are assured that the time they electronically send the document is the official filing time.
These changes will take effect for documents and payments sent after December 31, 2024.
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Expired
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Additional Information
Print number: 118_S_1338
Sponsor: Sen. Blackburn, Marsha [R-TN]
Process start date: 2023-04-27
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Electronic Communication Uniformity Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1338.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-04-27.

What are the main provisions?

Key points include:

  • The 'mailbox rule' is now applied to electronic submissions of tax documents and payments, standardizing rules for paper and digital forms.
  • Taxpayers are assured that the time they electronically send the document is the official filing time.
  • These changes will take effect for documents and payments sent after December 31, 2024.
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 Sen. Blackburn, Marsha [R-TN].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Informatization