118th Congress · SENATE BILLBILL

S. 1338Electronic Communication Uniformity Act

A bill to amend the Internal Revenue Code of 1986 to apply the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service, and for other purposes.

Taxation
Introduced Apr 27, 2023
Last action Apr 27, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 27, 2023
Step 2
Referred
Apr 27, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
Apr 27, 2023
Introduced in Senate
Apr 27, 2023
Read twice and referred to the Committee on Finance.