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Electronic Tax Filings: Sent Date is Delivery Date

New rules simplify electronic tax interactions. The date you send documents or payments online will now be considered the official filing date, regardless of when the IRS actually receives them. This provides citizens with more certainty regarding their timely compliance.
Key points
The date electronic documents and payments are sent to the IRS will be considered the date of delivery or payment.
This rule applies to tax returns, claims, statements, and payments.
The changes take effect for documents and payments sent after December 31, 2025.
article Official text account_balance Process page
Passed House
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_1152
Sponsor: Rep. LaHood, Darin [R-IL-16]
Process start date: 2025-02-10
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Electronic Filing and Payment Fairness Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_1152.

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 2025-02-10.

What are the main provisions?

Key points include:

  • The date electronic documents and payments are sent to the IRS will be considered the date of delivery or payment.
  • This rule applies to tax returns, claims, statements, and payments.
  • The changes take effect for documents and payments sent after December 31, 2025.
What is the specific legal status?

The current status is Passed House.

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: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1355)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-22.

CATEGORIES

Taxes Informatization