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.
Electronic Communication Uniformity Act
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.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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