Bills · HR 6458
IN COMMITTEE· 119TH CONGRESS
House BillHR 6458Taxation
Electronic Filing Improvement and Logistical Efficiency Act of 2025
INTRO DEC 4· LAST ACTION DEC 4
READING
7MIN
COSPONSORS
3BIPARTISAN
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenVoters should care about this bill because it aims to modernize a fundamental part of the U.S. tax system. If passed, it could streamline the process of filing employment taxes, potentially reducing administrative burdens and errors for businesses, which could free up resources for other activities. This efficiency could also benefit the IRS by reducing the cost and time associated with processing paper forms.
Without this bill, the current reliance on paper filing for employment taxes would likely continue, leading to slower processing, higher costs, and more potential for human error for both taxpayers and the government. By moving to electronic filing, the bill seeks to bring the employment tax system into the digital age, aligning it with other aspects of modern commerce and potentially leading to a more effective and responsive tax administration.
KEY PROVISIONS
4AI-extractedPROVISION 01
Requires the Internal Revenue Service (IRS) to make fully automated electronic processes available for all employment tax forms and payments, including amended returns, within one year.
This provision is crucial as it mandates the IRS to modernize its systems, enabling seamless electronic filing for businesses.
PROVISION 02
Establishes a $1,000 tax credit for employers for the first calendar quarter they file and pay all applicable employment taxes electronically, with a second $1,000 credit available in the following year for one elected quarter.
This creates a direct financial incentive for businesses to switch from paper to electronic filing for their employment taxes.
PROVISION 03
Imposes a $250 user fee for each quarterly or annual employment tax return submitted on paper, with exceptions for situations where electronic filing is not feasible.
This provision acts as a disincentive for continued paper filing, pushing employers towards electronic methods.
PROVISION 04
Includes a 'recapture' rule, meaning if an employer stops filing electronically after receiving the credit, the credit amount must be paid back through an increase in subsequent taxes, and no further credits will be allowed.
This ensures that the tax credit encourages a lasting change in filing behavior rather than a temporary switch.
SPONSORSHIP
1 + 3
R· New York
YRS IN OFFICE
5
BILLS LED
55
COSPONSOR BREAKDOWNBIPARTISAN · 66%
DEM 2 REP 1 IND 0
ACTION TIMELINE
2 EVENTSDEC 4
Introduced in House
DEC 4
Referred to the House Committee on Ways and Means.
BILL INFO
TypeHouse Bill
NumberHR 6458
Congress119th
StatusIn Committee
IntroducedDec 4, 2025
Last actionDec 4, 2025
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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED DEC 4, 2025
House BillHR 6458Taxation
Electronic Filing Improvement and Logistical Efficiency Act of 2025
INTRODUCED DEC 4, 2025· LAST ACTION DEC 4, 2025
PASSAGE CHANCES
—%
READING
7 min
COSPONSORS
3
COMPLEXITY
Moderate
