S608Referred to Committee

IRS MATH Act of 2025

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2025-02-18
Introduced
1
Cosponsors
S
ⓘ
Type

Sponsor

Elizabeth Warren
Elizabeth Warren
Democrat · MA · Senator
Votes with party: 85.2% (844 recorded votes)

Full profile: /officials/W000817

Source: Congress.gov · FEC

Cosponsors (1)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Read twice and referred to the Committee on Finance. (text: CR S613)

2025-02-18

Source: Congress.gov

Committee Activity

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Plain-English Summary

Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025 This bill 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 bill, a notice sent by the IRS regarding a math or clerical error must include a clear description of the 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 bill 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. The bill also requires the IRS to provide procedures for requesting 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.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation
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