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To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.

USA117th CongressHR-3278| House 
| Updated: 5/17/2021
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Cosponsors (1)
Suzan K. DelBene (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill provides that tax payments made through the Electronic Federal Tax Payment System of the Department of the Treasury that are required to be made within a prescribed period or on or before a prescribed date shall be treated as made on the last day of either such prescribed period or on such prescribed date. The bill thus generally applies the mailbox rule (also known as the posting rule) to such payments which provides that payments are considered made on the date they are postmarked.
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Bill from Previous Congress

HR 116-7641
To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.
May 17, 2021
Introduced in House
May 17, 2021
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 116-7641
    To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.


  • May 17, 2021
    Introduced in House


  • May 17, 2021
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • HR 117-7844: Rural IRS Accountability Act
Broadcasting, cable, digital technologiesTax administration and collection, taxpayersTime and calendar

To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.

USA117th CongressHR-3278| House 
| Updated: 5/17/2021
This bill provides that tax payments made through the Electronic Federal Tax Payment System of the Department of the Treasury that are required to be made within a prescribed period or on or before a prescribed date shall be treated as made on the last day of either such prescribed period or on such prescribed date. The bill thus generally applies the mailbox rule (also known as the posting rule) to such payments which provides that payments are considered made on the date they are postmarked.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 116-7641
To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.
May 17, 2021
Introduced in House
May 17, 2021
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 116-7641
    To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.


  • May 17, 2021
    Introduced in House


  • May 17, 2021
    Referred to the House Committee on Ways and Means.
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Cosponsors (1)
Suzan K. DelBene (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • HR 117-7844: Rural IRS Accountability Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Broadcasting, cable, digital technologiesTax administration and collection, taxpayersTime and calendar