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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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Status:
Expired
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Additional Information
Electronic Communication Uniformity Act
Print number: S 1338
Sponsor: Sen. Blackburn, Marsha [R-TN]
Process start date: 2023-04-27
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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Summary & Status

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

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of S 1338

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Informatization