,,ii  #aah? ,,congress  #a/ ,session    
,s4 #acch  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #bg1 #bjbc,mrs4 
,blackburn 7= h]self & ,ms4 ,cortez     
,ma/o7 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to apply ! mailbox
 rule to docum5ts & paym5ts             
electronically submitt$ to ! ,int]nal   
,rev5ue ,s]vice1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,electronic ,communication ,uni=mity    
,act4  #b4 ,application ( mailbox rule  
to docum5ts & paym5ts electronically    
submitt$ to ! ,int]nal ,rev5ue ,s]vice  
7a7 ,9 g5]al ,section #gejb7;c7 ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 ! head+1 by ins]t+ &     
paym5t aft] fil+1  7#b7 9 p>agraph      
7#b7-- 7,a7 9 ! head+1 by /rik+ 2       
electronic fil+1 &  7,b7 by /rik+ &     
electronic fil+1 &  7#c7 by add+ at !   
end ! foll[+3  7#c7 ,electronic fil+ &  
paym5t  7,a7 ,9 g5]al ,if any return1   

claim1 /atem5t1 or o!r docum5t requir$  
to be fil$1 or any paym5t requir$ to be 
made1 )9 a prescrib$ p]iod or on or be=e
 a prescrib$ date "u au?ority ( any     
provision ( ! int]nal rev5ue laws is s5t
 electronically by any p]son to ! ag5cy1
 (fic]1 or (fice ) :i* su* return1      
claim1 /atem5t1 or o!r docum5t is       
requir$ to be fil$1 or to :i* su* paym5t
 is requir$ to be made1 ! date on :i*   
su* return1 claim1 /atem5t1 or o!r      
docum5t1 or paym5t1 is s5t              
electronically by su* p]son %all be     
deem$ to be ! date ( deliv]y or ! date (
 paym5t1 z ! case may be1 reg>dless ( ! 
date on :i* ! applicable ag5cy1 (fic]1  
or (fice receives or reviews su* return1
 claim1 /atem5t1 docum5t1 or paym5t4    
7,b7 ,regulations ,n lat] ?an ,decemb]  
#ca1 #bjbd1 ! ,secret>y %all issue su*  
regulations or o!r guidance z !         
,secret>y det]m9es necess>y to c>ry out 
! purposes ( ?is p>agraph4  4  7b7      
,effective date ,! am5dm5ts made by     
subsection 7a7 %all apply to any docum5t

 or paym5t s5t aft] ,decemb] #ca1 #bjbd4