Electronic Filing Improvement and Logistical Efficiency Act of 2025

This bill would require the IRS, within 1 year, to offer employers a fully automated electronic process for filing and paying all employment taxes, including amended returns, starting with Form 941-X. It would give employers a $1,000 credit against certain employment taxes for the first quarter they file and pay electronically, plus another $1,000 for one quarter in the following year. Employers who later return to paper filing would have to pay the credit back, with exceptions such as lack of broadband or emergencies. Starting with returns for periods ending more than 2 years after enactment, the IRS would charge a $250 fee for each paper-filed quarterly or annual employment tax return, with the first two paper filings waived and other exceptions allowed.

Full text and official record on Congress.gov

Sponsors

• Nicole Malliotakis Republican sponsor
• 3 cosponsors