United States · Bill · S
S. 1338 (118th)
Electronic Communication Uniformity Act
Introduced
27 April 2023
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
27 August 2024
Summary
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 27 April 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 April 2023
Introduced in Senate
summary · EN · 27 April 2023
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/senate-bill/1338
- Open data entity: https://api.congress.gov/v3/bill/118/s/1338