H. R. 1152, titled the "Electronic Filing and Payment Fairness Act," aims to modify the Internal Revenue Code of 1986 by applying the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). The bill specifies that the date when...
Simple Explanation
H. R. 1152 wants to make sure that when people send their tax forms and payments to the IRS online, they count as "delivered" the moment they're sent, not when the IRS gets them. This new rule will start after December 31, 2025, and people in charge will make the guidelines by then.