United States 119th Congress Status: In Committee Bipartisan · 2 R · 2 D cosponsors

HR 6458 — Electronic Filing Improvement and Logistical Efficiency Act of 2025

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced December 04, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 4 sponsors

    1 primary, 3 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 R · 2 D) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill introduces new electronic filing requirements and credits while imposing user fees for paper filing of employment taxes.

  • Subchapter D of chapter 21 of the Internal Revenue Code of 1986

    SEC. 3135. ELECTRONIC FILING CREDIT FOR EMPLOYERS. (a) In General.--In the case of any employer required to make a quarterly return of the taxes imposed by subtitle C, there shall be allowed as a credit against applicable employment taxes with respect to such employer an amount equal to-- (1) $1,000 for the calendar quarter for which the return and payment of such taxes are for the first time all made electronically, and (2) in the year following the year in which a credit is first determined for a calendar quarter under paragraph (1), $1,000 for 1 such calendar quarter elected by the employer in such year for which the return and payment of such taxes are all made electronically.

    This creates a new tax credit for employers who file their employment tax returns electronically for the first time.

  • Chapter 25 of the Internal Revenue Code of 1986

    SEC. 3513. USER FEES. (a) In General.--The Secretary shall impose a user fee of $250 on each submission other than by electronic means of any quarterly or annual return required with respect to the collection of the tax imposed by chapter 21 or 23A.

    This imposes a new user fee for paper submissions of employment tax returns.

  • Chapter 25 of the Internal Revenue Code of 1986

    The Secretary shall establish procedures for granting exceptions to the fee imposed by subsection (a) where electronic filing is not feasible.

    This provides for exceptions to the user fee under certain circumstances.

  • Chapter 25 of the Internal Revenue Code of 1986

    First and second-time submissions filed other than by electronic means shall have the user fee waived, with a written notification sent to the employer outlining the electronic submission requirement.

    This waives the user fee for initial paper submissions.

  • Chapter 25 of the Internal Revenue Code of 1986

    Employers who do not have ready access to broadband or convenient online services due to rural or other geographic barriers.

    This provides an exception to the user fee for employers with limited internet access.

  • Chapter 25 of the Internal Revenue Code of 1986

    Recent victims of identity theft or cybercrimes where submissions other than by electronic means might be necessary or desirable.

    This offers an exemption from the user fee for victims of identity theft.

  • Subchapter D of chapter 21 of the Internal Revenue Code of 1986

    The applicable employment taxes means the following: (1) The taxes imposed by subsections (a) and (b) of section 3111.

    This clarifies the definition of applicable employment taxes for the new credit.

  • Subchapter D of chapter 21 of the Internal Revenue Code of 1986

    For purposes of this section, all persons treated as a single employer shall be treated as one employer for purposes of this section.

    This ensures that affiliated employers are treated as a single employer for the credit.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 543 not signed on

Sponsors (1)

Co-sponsors (3)

Not signed on (543)

543 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education technology
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Frequently asked questions

Who sponsors HR 6458?
HR 6458 is sponsored by Malliotakis, Nicole (Republican), Morelle, Joseph D. (Democratic), Suozzi, Thomas R. (Democratic), and Moran, Nathaniel (Republican).
What is the current status of HR 6458?
This bill is in committee in the House. Introduced December 04, 2025. It must pass committee before a floor vote.
Where can I track HR 6458?
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