,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gfda  ,,in ,,the ,,house ,,of  
,,representatives  ,july #af1 #bjbj,mr4 
,la,hood 7for himself and ,ms4          
,del,bene7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to apply the mailbox    
rule to certain payments made through   
the ,electronic ,federal ,tax ,payment  
,system4  #a4 ,application of mailbox   
rule to certain payments made through   
the ,electronic ,federal ,tax ,payment  
,system  7a7 ,in general ,section #gejb 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subsection3  7g7 ,payments
 made through the ,electronic ,federal  
,tax ,payment ,system  7#a7 ,in general 
,a qualified ,electronic ,federal ,tax  
,payment ,system payment which is       
required to be made within a prescribed 
period or on or before a prescribed date
 under authority of any provision of the

 internal revenue laws shall be treated 
as made on the last day of such         
prescribed period or on such prescribed 
date1 as the case may be4  7#b7         
,qualified ,electronic ,federal ,tax    
,payment ,system payment ,for purposes  
of this subsection1 the term qualified  
,electronic ,federal ,tax ,payment      
,system payment means any payment if--  
7,a7 such payment is made through the   
,department of the ,treasury's          
,electronic ,federal ,tax ,payment      
,system 7and such payment is not        
required under any provision of the     
internal revenue laws to be made in     
another manner71  7,b7 such payment is  
authorized to be made at the earliest   
time such payment can be made through   
such ,system following such             
authorization1 and  7,c7 such           
authorization is provided within the    
prescribed period referred to in        
paragraph 7#a7 or on or before the      
prescribed date referred to in paragraph
 7#a71 as the case may be4  7#c7        

,application of certain exceptions1     
including requirement that payment be   
permitted to be made by mailing ,for    
certain payments to which this          
subsection does not apply1 see          
subsection 7d74  4