,,ib ,union ,cal5d> ,no4 #cb #aai?      
,,congress  #a/ ,session  ,h4 ,r4 #aaeb 
,report ,no4 #aai-de ,,9 ,,! ,,h\se ,,( 
,,repres5tatives  ,febru>y #aj1         
#bjbe,mr4 ,la,hood 7= himself1 ,ms4     
,del,bene1 ,mr4 ,fe5/ra1 ,mr4 ,s*neid]1 
,mr4 ,fitzpatrick1 & ,mr4 ,panetta7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,m>*   
#bg1 #bjbe,report$ ) an am5dm5t1        
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,febru>y #aj1 #bjbe  ,a   
,,bill  ,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    
,m>* #bg1 #bjbe,report$ ) an am5dm5t1   
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
pr9t$