Electronic Filing and Payment Fairness Act

Sponsored by Rep. Darin LaHood (R-IL) · 5 active : 2 Republicans, 3 Democrats

Latest action: Received in the Senate and Read twice and referred to the Committee on Finance.

Read the summary

Where it standsPassed House, now in the Senate

Passed House

House: passedMar 31, 2025
Senate: next
President: not yet

11 senators score as swing votes

Summary

, via Congress.gov

Summary on Congress.gov

Electronic Filing and Payment Fairness Act

This bill provides that a federal tax document or payment that is electronically submitted to the Internal Revenue Service (IRS) shall be considered delivered to the IRS on the date such document or payment is sent. Further, the bill requires the IRS to issue guidance on electronically submitted federal tax documents and payments no later than December 31, 2025.

Read full summary

Under current law, a federal tax document or payment that is sent by mail is considered delivered to the IRS on the date that such document or payment is postmarked and is considered timely if the postmark date is on or before the due date of such document or payment. (This is known as the mailbox rule.)

Further, under current law, the IRS is authorized to provide guidance on electronically submitted federal tax documents but not payments. In accordance with such authority, IRS guidance provides that the date that an authorized electronic return transmitter receives the transmission of an electronically filed document on its host system is the electronic postmark date.

The bill expands the mailbox rule to include all electronically submitted federal tax documents and payments and specifically requires the IRS to provide guidance on electronically submitted payments.

Committees and subjects

Committees

House Committee on Ways and Means · HouseReported by · Markup by · Referred to
Senate Committee on Finance · SenateReferred to

Subjects

Internet, web applications, social media
Tax administration and collection, taxpayers

Senate · 100 House · 433

Model

v3defaultv2

Directional: count only breaks toward the other party Why do scores change?

How the House breaks down

69Swing 70–100
203Middle 30–70
155Entrenched 0–30
6Insufficient data not ranked

Members fall into . 6 representatives don’t have enough data yet and are marked “insufficient data”. Non-voting delegates are not counted. The bill is not before the House right now; these scores show where members would stand.

Key players in the House

Ranked by swing score, 0–100 · swing-v3, directional

: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.

Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.

Similar past votes, House

Earlier behind swing-v3’s input

Similar votes count toward swing-v3 in the House: total similarity weight 7.0 (needs 5.0).

H.R. 8314 · Sep 17, 2024 · Roll call 1136On Motion to Suspend the Rules and Pass, as AmendedNo Foreign Election Interference Act
FailedShared subjects×1.0
H.Res. 1156 · Apr 16, 2026 · Roll call 481On Agreeing to the ResolutionExpressing support for tax policies that support working families
PassedSame policy area×0.5
H.J.Res. 25 · Mar 11, 2025 · Roll call 70On PassageProviding for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to “Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales”
PassedSame policy area×0.5
H.R. 9495 · Nov 21, 2024 · Roll call 1195On PassageStop Terror-Financing and Tax Penalties on American Hostages Act
PassedSame policy area×0.5
H.R. 9495 · Nov 12, 2024 · Roll call 1176On Motion to Suspend the Rules and Pass, as AmendedStop Terror-Financing and Tax Penalties on American Hostages Act
FailedSame policy area×0.5
H.R. 7980 · Sep 12, 2024 · Roll call 1135On PassageEnd Chinese Dominance of Electric Vehicles in America Act
PassedSame policy area×0.5
H.Con.Res. 86 · Mar 21, 2024 · Roll call 815On Agreeing to the ResolutionExpressing the sense of Congress that a carbon tax would be detrimental to the United States economy
PassedSame policy area×0.5
H.R. 7024 · Jan 31, 2024 · Roll call 748On Motion to Suspend the Rules and Pass, as AmendedTax Relief for American Families and Workers Act
PassedSame policy area×0.5

Show 5 more

H.R. 3799 · Jun 21, 2023 · Roll call 281On PassageCHOICE Arrangement Act
PassedSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 279On Agreeing to the Amendment
Agreed toSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 278On Agreeing to the Amendment
Agreed toSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 277On Agreeing to the Amendment
FailedSame policy area×0.5

Cosponsors

5 active

Show all 5 cosponsors

How the swing score works

Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.

Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.

Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.

Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.

Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.

Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.

1
Thomas R. SuozziDemocrat · New York 3rd · Lean EVENHouse Committee on Ways and MeansOn the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
Committee
Broke with party on 23% of 7 similar votes
95Swing
ContactCall 202-225-3335 Website
2
Jared F. GoldenDemocrat · Maine 2nd · Lean R+4On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 37% of 12 similar votes
94Swing
ContactCall 202-225-6306 Website
3
Marie Gluesenkamp PerezDemocrat · Washington 3rd · Lean R+2On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 42% of 13 similar votes
93Swing
ContactCall 202-225-3536 Website
4
Michael LawlerRepublican · New York 17th · Lean D+1On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 14% of 13 similar votes
92Swing
ContactCall 202-225-6506 Website
5
Henry CuellarDemocrat · Texas 28th · Lean R+2On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 47% of 13 similar votes
92Swing
ContactCall 202-225-1640 Website
6
Don BaconRepublican · Nebraska 2nd · Lean D+3On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 12% of 13 similar votes
91Swing
ContactCall 202-225-4155 Website
7
Thomas H. KeanRepublican · New Jersey 7th · Lean EVENOn the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 14% of 12 similar votes
90Swing
ContactCall 202-225-5361 Website
8
Donald G. DavisDemocrat · North Carolina 1st · Lean R+1On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 43% of 13 similar votes
88Swing
ContactCall 202-225-3101 Website
9
David G. ValadaoRepublican · California 22nd · Lean R+1On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 11% of 13 similar votes
88Swing
ContactCall 202-225-4695 Website
10
Susie LeeDemocrat · Nevada 3rd · Lean D+1On the ballot
Ideology gap
Scorecard gap
Cross-pressure
Similar votes
CommitteeNo committee seatBroke with party on 23% of 12 similar votes
88Swing
ContactCall 202-225-3252 Website