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

Summary

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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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 May 2021

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 17 May 2021

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 17 May 2021

  Open at official source

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