HR998Enacted into Law

Internal Revenue Service Math and Taxpayer Help Act

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Introduced
In Committee
Passed One Chamber
Passed Both
Signed into Law
119th
Congress
2025-02-05
Introduced
1
Cosponsors
HR
ⓘ
Type

Sponsor

Randy Feenstra
Randy Feenstra
Republican · IA · Representative
Votes with party: 97.9% (662 recorded votes)

Full profile: /officials/F000446

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 →

Became Public Law No: 119-39.

2025-11-25

Source: Congress.gov

Committee Activity

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Plain-English Summary

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.

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

Subjects

Taxation
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Related legislation

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