II 118th CONGRESS 1st Session S. 1338 IN THE SENATE OF THE UNITED STATES April 27, 2023 Mrs. Blackburn (for herself and Ms. Cortez Masto ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to apply the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service, and for other purposes.