Tax Administration Simplification Act

HR 1075, the Tax Administration Simplification Act, makes three key changes to tax procedures. It establishes that electronically submitted tax documents or payments to the IRS are considered delivered on the date sent (not when received), applying to filings after December 31, 2025. It extends the deadline for S-corporation tax elections to the tax return due date (including extensions) and allows the IRS to treat late elections as timely if "reasonable cause" exists. It also shifts quarterly estimated tax payment deadlines for individuals from June/September to July/October for taxes due after December 31, 2025. These changes primarily affect small businesses filing electronically, S-corp owners, and individual taxpayers making quarterly payments.