HR 1152 — Electronic Filing and Payment Fairness Act

CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

 A. Text of Existing Law Amended or Repealed by the Bill, as Reported

 Pursuant to clause 3(e) of rule XIII of the Rules of the 
House of Representatives, the text of each section proposed to 
be repealed by the bill is shown below:

 Changes in Existing Law Made by the Bill, as Reported

 In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

 INTERNAL REVENUE CODE OF 1986

 * * * * * * *
Subtitle F--Procedure and Administration

 * * * * * * *

CHAPTER 77--MISCELLANEOUS PROVISIONS

 * * * * * * *

SEC. 7502. TIMELY MAILING TREATED AS TIMELY FILING AND PAYING.

 (a) General Rule.--
 (1) Date of delivery.--If any return, claim, 
 statement, or other document required to be filed, or 
 any payment required to be made, within a prescribed 
 period or on or before a prescribed date under 
 authority of any provision of the internal revenue laws 
 is, after such period or such date, delivered by United 
 States mail to the agency, officer, or office with 
 which such return, claim, statement, or other document 
 is required to be filed, or to which such payment is 
 required to be made, the date of the United States 
 postmark stamped on the cover in which such return, 
 claim, statement, or other document, or payment, is 
 mailed shall be deemed to be the date of delivery or 
 the date of payment, as the case may be.
 (2) Mailing requirements.--This subsection shall 
 apply only if--
 (A) the postmark date falls within the 
 prescribed period or on or before the 
 prescribed date--
 (i) for the filing (including any 
 extension granted for such filing) of 
 the return, claim, statement, or other 
 document, or
 (ii) for making the payment 
 (including any extension granted for 
 making such payment), and
 (B) the return, claim, statement, or other 
 document, or payment was, within the time 
 prescribed in subparagraph (A), deposited in 
 the mail in the United States in an envelope or 
 other appropriate wrapper, postage prepaid, 
 properly addressed to the agency, officer, or 
 office with which the return, claim, statement, 
 or other document is required to be filed, or 
 to which such payment is required to be made.
 (b) Postmarks.--This section shall apply in the case of 
postmarks not made by the United States Postal Service only if 
and to the extent provided by regulations prescribed by the 
Secretary.
 (c) Registered and Certified Mailing; Electronic Filing and 
Payment.--
 (1) Registered mail.--For purposes of this section, 
 if any return, claim, statement, or other document, or 
 payment, is sent by United States registered mail--
 (A) such registration shall be prima facie 
 evidence that the return, claim, statement, or 
 other document was delivered to the agency, 
 officer, or office to which addressed; and
 (B) the date of registration shall be deemed 
 the postmark date.
 (2) Certified mail[; electronic filing].--The 
 Secretary is authorized to provide by regulations the 
 extent to which the provisions of paragraph (1) with 
 respect to prima facie evidence of delivery and the 
 postmark date shall apply to certified mail [and 
 electronic filing].
 (3) Electronic filing and payment.--
 (A) In general.--If any return, claim, 
 statement, or other document required to be 
 filed, or any payment required to be made, 
 within a prescribed period or on or before a 
 prescribed date under authority of any 
 provision of the internal revenue laws is sent 
 electronically by any person to the agency, 
 officer, or office with which such return, 
 claim, statement, or other document is required 
 to be filed, or to which such payment is 
 required to be made, the date on which such 
 return, claim, statement, or other document, or 
 payment, is sent electronically by such person 
 shall be deemed to be the date of delivery or 
 the date of payment, as the case may be, 
 regardless of the date on which the applicable 
 agency, officer, or office receives or reviews 
 such return, claim, statement, document, or 
 payment.
 (B) Regulations.--Not later than December 31, 
 2025, the Secretary shall issue such 
 regulations or other guidance as the Secretary 
 determines necessary to carry out the purposes 
 of this paragraph.
 (d) Exceptions.--This section shall not apply with respect 
to--
 (1) the filing of a document in, or the making of a 
 payment to, any court other than the Tax Court,
 (2) currency or other medium of payment unless 
 actually received and accounted for, or
 (3) returns, claims, statements, or other documents, 
 or payments, which are required under any provision of 
 the internal revenue laws or the regulations thereunder 
 to be delivered by any method other than by mailing.
 (e) Mailing of Deposits.--
 (1) Date of deposit.--If any deposit required to be 
 made (pursuant to regulations prescribed by the 
 Secretary under section 6302(c)) on or before a 
 prescribed date is, after such date, delivered by the 
 United States mail to the bank, trust company, domestic 
 building and loan association, or credit union 
 authorized to receive such deposit, such deposit shall 
 be deemed received by such bank, trust company, 
 domestic building and loan association, or credit union 
 on the date the deposit was mailed.
 (2) Mailing requirements.--Paragraph (1) shall apply 
 only if the person required to make the deposit 
 establishes that--
 (A) the date of mailing falls on or before 
 the second day before the prescribed date for 
 making the deposit (including any extension of 
 time granted for making such deposit), and
 (B) the deposit was, on or before such second 
 day, mailed in the United States in an envelope 
 or other appropriate wrapper, postage prepaid, 
 properly addressed to the bank, trust company, 
 domestic building and loan association, or 
 credit union authorized to receive such 
 deposit.
 In applying subsection (c) for purposes of this 
 subsection, the term ``payment'' includes ``deposit'', 
 and the reference to the postmark date refers to the 
 date of mailing.
 (3) No application to certain deposits.--Paragraph 
 (1) shall not apply with respect to any deposit of 
 $20,000 or more by any person who is required to 
 deposit any tax more than once a month.
 (f) Treatment of Private Delivery Services.--
 (1) In general.--Any reference in this section to the 
 United States mail shall be treated as including a 
 reference to any designated delivery service, and any 
 reference in this section to a postmark by the United 
 States Postal Service shall be treated as including a 
 reference to any date recorded or marked as described 
 in paragraph (2)(C) by any designated delivery service.
 (2) Designated delivery service.--For purposes of 
 this subsection, the term ``designated delivery 
 service'' means any delivery service provided by a 
 trade or business if such service is designated by the 
 Secretary for purposes of this section. The Secretary 
 may designate a delivery service under the preceding 
 sentence only if the Secretary determines that such 
 service--
 (A) is available to the general public,
 (B) is at least as timely and reliable on a 
 regular basis as the United States mail,
 (C) records electronically to its data base, 
 kept in the regular course of its business, or 
 marks on the cover in which any item referred 
 to in this section is to be delivered, the date 
 on which such item was given to such trade or 
 business for delivery, and
 (D) meets such other criteria as the 
 Secretary may prescribe.
 (3) Equivalents of registered and certified mail.--
 The Secretary may provide a rule similar to the rule of 
 paragraph (1) with respect to any service provided by a 
 designated delivery service which is substantially 
 equivalent to United States registered or certified 
 mail.

 * * * * * * *