S. 1338 · 118th Congress
Electronic Communication Uniformity Act
- Stage
- In committee
- Sponsor
- Marsha Blackburn
- Introduced
- 2023-04-27
- Latest action
- 2023-04-27 · Introduced in Senate
Summary
Electronic Communication Uniformity Act
This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.