119th Congress
H.R. 998
Internal Revenue Service Math and Taxpayer Help Act
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Randy Feenstra(R-IA)
- Introduced
- Feb 5, 2025
- Policy area
- Taxation
- Committees
- House Committee on Ways and Means; Senate Committee on Finance
- Official text
- Referred in Senate · Congress.gov page
Cosponsors (1)
Original cosponsors (1)
- Bradley Scott Schneider (D-IL)
Summary
Summary by the Congressional Research Service· describes the “Public Law” version
Internal Revenue Service Math and Taxpayer Help Act
This act requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error.
Under the act, a notice sent by the IRS regarding a math or clerical error must include
• a clear description of the error, including the type of error and the specific federal tax return line on which the error was made;
• an itemized computation of adjustments required to correct the error;
• the telephone number for the automated transcript service; and
• the deadline for requesting an abatement of any tax assessed due to the error.
Further, the act requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error.
This act also requires the IRS to
• provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error;
• implement a pilot program to send notices of a math or clerical error by certified or registered mail; and
• report to Congress certain information about the pilot program.
Roll-call votes
No recorded votes on this bill.
Actions
- Nov 25, 2025
Became Public Law No: 119-39. - Nov 25, 2025
Signed by President. - Nov 25, 2025 · House
Presented to President. - Oct 23, 2025 · Senate
Message on Senate action sent to the House. - Oct 20, 2025 · Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169) - Oct 20, 2025
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. - Oct 20, 2025 · Senate
Senate Committee on Finance discharged by Unanimous Consent. - Apr 1, 2025 · Senate
Received in the Senate and Read twice and referred to the Committee on Finance. - Mar 31, 2025 · House
Motion to reconsider laid on the table Agreed to without objection. - Mar 31, 2025 · House
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349) - Mar 31, 2025 · House
DEBATE - The House proceeded with forty minutes of debate on H.R. 998. - Mar 31, 2025 · House
Considered under suspension of the rules. (consideration: CR H1348-1349) - Mar 31, 2025 · House
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. - Mar 27, 2025 · House
Placed on the Union Calendar, Calendar No. 29. - Mar 27, 2025 · House
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42. - Feb 12, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0. - Feb 12, 2025
Committee Consideration and Mark-up Session Held - Feb 5, 2025 · House
Referred to the House Committee on Ways and Means. - Feb 5, 2025
Introduced in House