,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gfda  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbj,mr4  
,la,hood 7= himself & ,ms4 ,del,bene7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to apply ! mailbox rule to
 c]ta9 paym5ts made ?r\gh ! ,electronic 
,f$]al ,tax ,paym5t ,sy/em4  #a4        
,application ( mailbox rule to c]ta9    
paym5ts made ?r\gh ! ,electronic ,f$]al 
,tax ,paym5t ,sy/em  7a7 ,9 g5]al       
,section #gejb ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7g7 ,paym5ts  
made ?r\gh ! ,electronic ,f$]al ,tax    
,paym5t ,sy/em  7#a7 ,9 g5]al ,a        
qualifi$ ,electronic ,f$]al ,tax ,paym5t
 ,sy/em paym5t :i* is requir$ to be made
 )9 a prescrib$ p]iod or on or be=e a   
prescrib$ date "u au?ority ( any        
provision ( ! int]nal rev5ue laws %all  
be treat$ z made on ! la/ day ( su*     
prescrib$ p]iod or on su* prescrib$     

date1 z ! case may be4  7#b7 ,qualifi$  
,electronic ,f$]al ,tax ,paym5t ,sy/em  
paym5t ,= purposes ( ?is subsection1 !  
t]m qualifi$ ,electronic ,f$]al ,tax    
,paym5t ,sy/em paym5t means any paym5t  
if-- 7,a7 su* paym5t is made ?r\gh !    
,dep>tm5t ( ! ,treasury's ,electronic   
,f$]al ,tax ,paym5t ,sy/em 7& su* paym5t
 is n requir$ "u any provision ( !      
int]nal rev5ue laws to be made 9 ano!r  
mann]71  7,b7 su* paym5t is au?oriz$ to 
be made at ! e>lie/ "t su* paym5t c be  
made ?r\gh su* ,sy/em foll[+ su*        
au?orization1 &  7,c7 su* au?orization  
is provid$ )9 ! prescrib$ p]iod ref]r$  
to 9 p>agraph 7#a7 or on or be=e !      
prescrib$ date ref]r$ to 9 p>agraph     
7#a71 z ! case may be4  7#c7            
,application ( c]ta9 exceptions1 includ+
 requirem5t t paym5t be p]mitt$ to be   
made by mail+ ,= c]ta9 paym5ts to :i*   
?is subsection does n apply1 see        
subsection 7d74  4