H.R. 1152, also known as the “Electronic Filing and Payment Fairness Act,” seeks to amend the Internal Revenue Code of 1986 to apply the mailbox rule to electronic submissions. This rule will consider the date a tax return or payment is electronically sent as the official...
Simple Explanation
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.