No floor votes have been cast in the full chamber.
The Electronic Filing and Payment Fairness Act amends the Internal Revenue Code to apply the mailbox rule to IRS documents and payments submitted electronically. This means that the date an electronic submission is sent will be considered the official delivery or payment date, regardless of when it is received by the IRS. This change takes effect for documents and payments sent after December 31, 2025.
No floor votes have been cast in the full chamber.
No floor votes have been cast in the full chamber.