The Electronic Filing and Payment Fairness Act wants to make it so that when people send their tax forms or payments to the government over the internet, the day they send it counts as the official day, even if it gets to the government office later. This makes the rules for sending taxes online the same as sending them through the mail.

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.

H.R. 1152 is about making a rule that says when someone sends a form or money to the tax office online, the day they send it is counted as the day it arrives, even if the tax office gets it later. This change is like saying, "If the mailman gets your letter today, it's like the person got it today too."