Pipeline · Bill → Law
Step 1
Introduced
Feb 10, 2025
Step 2
Referred
Feb 10, 2025
Ways & Means · Finance
Step 3
Committee
Feb 12, 2025
Reported out
Step 4
House floor
Step 5
Senate
Apr 1, 2025
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary
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. Under current law, a federal tax document or payment that is sent by mail is considered delivered to the IRS on the date that such document or payment is postmarked and is considered timely if the postmark date is on or before the due date of such document or payment. (This is known as the mailbox rule.) Further, under current law,...
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Timeline · 12 actions
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
Considered under suspension of the rules.
Mar 31, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 1152.
Mar 31, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Mar 31, 2025
Motion to reconsider laid on the table Agreed to without objection.
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-45.
Mar 27, 2025
Placed on the Union Calendar, Calendar No. 32.
Feb 12, 2025
Committee Consideration and Mark-up Session Held
Feb 12, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Feb 10, 2025
Introduced in House
Feb 10, 2025
Referred to the House Committee on Ways and Means.