Electronic Filing Improvement and Logistical Efficiency Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6458 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6458 To amend the Internal Revenue Code of 1986 to improve the electronic filing process for employment taxes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 4, 2025 Ms. Malliotakis (for herself, Mr. Morelle, and Mr. Suozzi) 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 improve the electronic filing process for employment taxes. 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 Improvement and Logistical Efficiency Act of 2025''. SEC. 2. SENSE OF CONGRESS. It is the sense of Congress that-- (1) businesses and their third-party representatives should be able to file all employment tax forms and schedules, including amended returns, electronically; (2) the current prevalence and reliance on paper by both the Internal Revenue Service and private sector businesses for quarterly and annual employment tax return filings is not sustainable and must be addressed immediately; (3) the obstacles to electronic filing are both structural and behavioral; and (4) the Internal Revenue Service must streamline the process for filing employment returns electronically, making it as easy and efficient as possible, while the internal revenue laws must incentivize the use of electronic filing to help rapidly overcome longstanding taxpayer behaviors. SEC. 3. ELECTRONIC FILING FOR EMPLOYMENT TAX RETURNS. Not later than 1 year after the date of the enactment of this Act, the Internal Revenue Service shall-- (1) make available to employers fully-automated electronic process for s