II 118TH CONGRESS 1ST SESSION S. 1338 To amend the Internal Revenue Code of 1986 to apply the mailbox rule to documents and payments electronically submitted to the Internal Rev- enue Service, and for other purposes. IN THE SENATE OF THE UNITED STATES APRIL 27, 2023 Mrs. BLACKBURN (for herself and Ms. CORTEZ MASTO) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to apply the mailbox rule to documents and payments electroni- cally submitted to the Internal Revenue Service, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Electronic Communica- 4 tion Uniformity Act’’. 5 VerDate Sep 11 2014 00:41 May 04, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1338.IS S1338 kjohnson on DSK79L0C42PROD with BILLS 2 •S 1338 IS SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS 1 AND PAYMENTS ELECTRONICALLY SUB- 2 MITTED TO THE INTERNAL REVENUE SERV- 3 ICE. 4 (a) IN GENERAL.—Section 7502(c) of the Internal 5 Revenue Code of 1986 is amended— 6 (1) in the heading, by inserting ‘‘AND PAY- 7 MENT’’ after ‘‘FILING’’, 8 (2) in paragraph (2)— 9 (A) in the heading, by striking ‘‘; ELEC- 10 TRONIC FILING’’, and 11 (B) by striking ‘‘and electronic filing’’, and 12 (3) by adding at the end the following: 13 ‘‘(3) ELECTRONIC FILING AND PAYMENT.— 14 ‘‘(A) IN GENERAL.—If any return, claim, 15 statement, or other document required to be 16 filed, or any payment required to be made, 17 within a prescribed period or on or before a 18 prescribed date under authority of any provision 19 of the internal revenue laws is sent electroni- 20 cally by any person to the agency, officer, or of- 21 fice with which such return, claim, statement, 22 or other document is required to be filed, or to 23 which such payment is required to be made, the 24 date on which such return, claim, statement, or 25 other document, or payment, is sent electroni- 26 VerDate Sep 11 2014 00:41 May 04, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1338.IS S1338 kjohnson on DSK79L0C42PROD with BILLS 3 •S 1338 IS cally by such person shall be deemed to be the 1 date of delivery or the date of payment, as the 2 case may be, regardless of the date on which 3 the applicable agency, officer, or office receives 4 or reviews such return, claim, statement, docu- 5 ment, or payment. 6 ‘‘(B) REGULATIONS.—Not later than De- 7 cember 31, 2024, the Secretary shall issue such 8 regulations or other guidance as the Secretary 9 determines necessary to carry out the purposes 10 of this paragraph.’’. 11 (b) EFFECTIVE DATE.—The amendments made by 12 subsection (a) shall apply to any document or payment 13 sent after December 31, 2024. 14 Æ VerDate Sep 11 2014 00:41 May 04, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1338.IS S1338 kjohnson on DSK79L0C42PROD with BILLS