Political Quotes

“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1152) to amend the Internal Revenue Code of 1986 to provide for the application of the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service, as amended. The Clerk read the title of the bill. The text of the bill is as follows: H.R. 1152 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 ``Electronic Filing and Payment Fairness 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 Payment'' after ``Filing'', (2) in paragraph (2)-- (A) in the heading, by striking ``; electronic filing'', and (B) by striking ``and electronic filing'', and (3) by adding at the end the following new paragraph: ``(3) Electronic filing and payment.-- ``(A) In general.--If any return, claim, statement, or other document required to be filed, or any payment required to be made, 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 agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to b…”