HR 7641
116th Congress
House
Taxation
Broadcasting, cable, digital technologies
Tax administration and collection, taxpayers
Time and calendar
To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 16, 2020
Referred to the House Committee on Ways and Means.
Jul 16, 2020
Referred to the Subcommittee on Select Revenue Measures.
Jul 16, 2020
Introduced in House
Plain-English 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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
2
Cosponsors
1