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I
116TH CONGRESS
2D SESSION
H. R. 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.
IN THE HOUSE OF REPRESENTATIVES
JULY 16, 2020
Mr. LAHOOD (for himself and Ms. DELBENE) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to apply
the mailbox rule to certain payments made through the
Electronic Federal Tax Payment System.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. APPLICATION OF MAILBOX RULE TO CERTAIN
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PAYMENTS
MADE
THROUGH
THE
ELEC-
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TRONIC FEDERAL TAX PAYMENT SYSTEM.
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(a) IN GENERAL.—Section 7502 of the Internal Rev-
6
enue Code of 1986 is amended by adding at the end the
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following new subsection:
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‘‘(g) PAYMENTS MADE THROUGH THE ELECTRONIC
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FEDERAL TAX PAYMENT SYSTEM.—
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‘‘(1) IN GENERAL.—A qualified Electronic Fed-
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eral Tax Payment System payment which is required
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to be made within a prescribed period or on or be-
5
fore a prescribed date under authority of any provi-
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sion of the internal revenue laws shall be treated as
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made on the last day of such prescribed period or
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on such prescribed date, as the case may be.
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‘‘(2) QUALIFIED
ELECTRONIC
FEDERAL
TAX
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PAYMENT SYSTEM PAYMENT.—For purposes of this
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subsection, the term ‘qualified Electronic Federal
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Tax Payment System payment’ means any payment
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if—
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‘‘(A) such payment is made through the
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Department of the Treasury’s Electronic Fed-
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eral Tax Payment System (and such payment is
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not required under any provision of the internal
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revenue laws to be made in another manner),
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‘‘(B) such payment is authorized to be
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made at the earliest time such payment can be
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made through such System following such au-
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thorization, and
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‘‘(C) such authorization is provided within
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the prescribed period referred to in paragraph
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(1) or on or before the prescribed date referred
1
to in paragraph (1), as the case may be.
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‘‘(3) APPLICATION
OF
CERTAIN
EXCEPTIONS,
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INCLUDING REQUIREMENT THAT PAYMENT BE PER-
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MITTED TO BE MADE BY MAILING.—For certain pay-
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ments to which this subsection does not apply, see
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subsection (d).’’.
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Æ
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