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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 16 July 2020

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 16 July 2020

   Referred

   Referred to the Subcommittee on Select Revenue Measures.

   Source: Committee

3. 16 July 2020

   Introduced

   Introduced in House

   Source: IntroReferral

4. 16 July 2020

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 16 July 2020 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 16 July 2020

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 16 July 2020

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 16 July 2020

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. LaHood, Darin [R-IL-16] · R · Sponsor
• Rep. DelBene, Suzan K. [D-WA-1] · D · Sponsor
• · hswm00 · Standing

Related records

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