,,ib ,union ,calendar ,no4 #cb #aaith   
,,congress  #ast ,session  ,h4 ,r4 #aaeb
 ,report ,no4 #aai-de ,,in ,,the ,,house
 ,,of ,,representatives  ,february #aj1 
#bjbe,mr4 ,la,hood 7for himself1 ,ms4   
,del,bene1 ,mr4 ,feenstra1 ,mr4         
,schneider1 ,mr4 ,fitzpatrick1 and ,mr4 
,panetta7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,march #bg1          
#bjbe,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   
text of introduced bill1 see copy of    
bill as introduced on ,february #aj1    
#bjbe  ,a ,,bill  ,to amend the         
,internal ,revenue ,code of #aihf to    
provide for the application of the      
mailbox rule to documents and payments  
electronically submitted to the         
,internal ,revenue ,service4  #a4 ,short
 title ,this ,act may be cited as the   

,electronic ,filing and ,payment        
,fairness ,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 following new paragraph3 
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 #bjbe1 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 this section    
shall apply to any document or payment  
sent after ,december #ca1 #bjbe4  ,march
 #bg1 #bjbe,reported with an amendment1 
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed