,,ii  #aahth ,,congress  #ast ,session  
,s4 #acch  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #bg1    
#bjbc,mrs4 ,blackburn 7for herself and  
,ms4 ,cortez ,masto7 introduced the     
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to apply the    
mailbox rule to documents and payments  
electronically submitted to the         
,internal ,revenue ,service1 and for    
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,electronic    
,communication ,uniformity ,act4  #b4   
,application of mailbox rule to         
documents and payments electronically   
submitted to the ,internal ,revenue     
,service  7a7 ,in general ,section      
#gejb7;c7 of the ,internal ,revenue     
,code of #aihf is amended-- 7#a7 in the 
heading1 by inserting and payment after 
filing1  7#b7 in paragraph 7#b7-- 7,a7  
in the heading1 by striking 2 electronic
 filing1 and  7,b7 by striking and      

electronic filing1 and  7#c7 by adding  
at the end the following3  7#c7         
,electronic filing and payment  7,a7 ,in
 general ,if any return1 claim1         
statement1 or other document required to
 be filed1 or any payment required to be
 made1 within a prescribed period or on 
or before a prescribed date under       
authority of any provision of the       
internal revenue laws is sent           
electronically by any person to the     
agency1 officer1 or office with which   
such return1 claim1 statement1 or other 
document is required to be filed1 or to 
which such payment is required to be    
made1 the date on which such return1    
claim1 statement1 or other document1 or 
payment1 is sent electronically by such 
person shall be deemed to be the date of
 delivery or the date of payment1 as the
 case may be1 regardless of the date on 
which the applicable agency1 officer1 or
 office receives or reviews such return1
 claim1 statement1 document1 or payment4
  7,b7 ,regulations ,not later than     

,december #ca1 #bjbd1 the ,secretary    
shall issue such regulations or other   
guidance as the ,secretary determines   
necessary to carry out the purposes of  
this paragraph4  4  7b7 ,effective date 
,the amendments made by subsection 7a7  
shall apply to any document or payment  
sent after ,december #ca1 #bjbd4