Skip to main content
HR 3278 117th 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.

Introduced: May 17, 2021 Introduced by: LaHood, Darin Republican · Illinois See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 17, 2021
Referred to the House Committee on Ways and Means.
May 17, 2021
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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 May 17, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 7844 Related bill Rural IRS Accountability Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
DelBene, Suzan K.
Washington · May 17, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3278: To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-3278/
MLA
"H.R. 3278: To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-3278/.
Bluebook (legal)
H.R. 3278, 117th Cong. (2026), https://openamerica.io/bill/117-HR-3278/.
Markdown link
[H.R. 3278: To amend the Internal Revenue Code of 1986 to apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.](https://openamerica.io/bill/117-HR-3278/)
Report a problem