Electronic Filing and Payment Fairness Act

This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent. Further, the bill requires the IRS to issue guidance on electronically submitted federal tax documents and payments no later than December 31, 2025.

Learn about this bill’s status and read its full summary in the Pocket Congress app.