S 1338
118th Congress
Senate
Taxation
Electronic Communication Uniformity Act
Introduced: April 27, 2023
Introduced by:
Blackburn, Marsha
Republican
· Tennessee
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 2023
Read twice and referred to the Committee on Finance.
Apr 27, 2023
Introduced in Senate
Plain-English 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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1