Tax Administration Simplification Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1075 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1075 To amend the Internal Revenue Code of 1986 to make improvements related to tax administration. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 6, 2025 Mr. LaHood (for himself, Ms. DelBene, Mr. Feenstra, Mr. Schneider, Mr. Fitzpatrick, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make improvements related to tax administration. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Administration Simplification Act''. SEC. 2. APPLICATION OF MAILBOX RULE TO DOCUMENTS AND PAYMENTS ELECTRONICALLY SUBMITTED TO THE INTERNAL REVENUE SERVICE. (a) In General.--Section 7502(c) of the Internal Revenue Code of 1986 is amended-- (1) in the heading, by inserting ``and Payme…