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S. 1338 118th Congress Senate

Electronic Communication Uniformity Act

Official title: A bill to amend the Internal Revenue Code of 1986 to apply the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service, and for other purposes.

Introduced: April 27, 2023 Introduced by: Marsha Blackburn Republican · Tennessee See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Apr 27, 2023
Read twice and referred to the Committee on Finance.
Apr 27, 2023
Introduced in Senate
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 Latest action April 27, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 8864 Tax Administration Simplification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Ricketts, Pete
Nebraska · Jul 10, 2023
 D
Cortez Masto, Catherine
Nevada · Apr 27, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1338: Electronic Communication Uniformity Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1338/
MLA
"S. 1338: Electronic Communication Uniformity Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1338/.
Bluebook (legal)
S. 1338, 118th Cong. (2026), https://openamerica.io/bill/118-S-1338/.
Markdown link
[S. 1338: Electronic Communication Uniformity Act](https://openamerica.io/bill/118-S-1338/)
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