Tax Administration Simplification Act

This bill simplifies tax administration by changing key IRS filing rules. It establishes that electronic submissions (like tax returns or payments) are considered delivered on the date sent, not when the IRS receives them, starting in 2025. It also extends deadlines for S-corporation tax elections, allowing late filings if the IRS finds "reasonable cause," and moves individual estimated tax payment deadlines from June/September to July/October for tax years beginning after 2024. These changes directly affect individual taxpayers and small businesses managing their tax filings.