#aai? ,,congress  #a/ ,session  ,h4 ,r4 
#aaeb  ,,an ,,act  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = !    
application ( ! mailbox rule to docum5ts
 & paym5ts electronically submitt$ to ! 
,int]nal ,rev5ue ,s]vice4  #a4 ,%ort    
title ,?is ,act may be cit$ z !         
,electronic ,fil+ & ,paym5t ,fairness   
,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$--  7#a7 9 ! head+1 by ins]t+ &    
paym5t aft] fil+1  7#b7 9 p>agraph      
7#b7--  7,a7 9 ! head+1 by /rik+ 2      
electronic fil+1 &  7,b7 by /rik+ &     
electronic fil+1 &  7#c7 by add+ at !   
end ! foll[+ new p>agraph3  7#c7        
,electronic fil+ & paym5t  7,a7 ,9 g5]al
 ,if any return1 claim1 /atem5t1 or o!r 
docum5t requir$ 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 #bjbe1 ! ,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 ?is 
section %all apply to any docum5t or    
paym5t s5t aft] ,decemb] #ca1 #bjbe4    
,pass$ ! ,h\se ( ,repres5tatives ,m>*   
#ca1 #bjbe4;,cl]k4