Legis Daily

Internal Revenue Service Math and Taxpayer Help Act

USA119th CongressHR-998| House 
| Updated: 11/25/2025
Randy Feenstra

Randy Feenstra

Republican Representative

Iowa

Cosponsors (1)
Bradley Scott Schneider (Democratic)

Ways and Means Committee, Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This legislation significantly amends the Internal Revenue Code of 1986 to enhance the clarity and detail of notices issued for mathematical or clerical errors. It mandates that such notices describe the error in comprehensive, plain language , specifying the type of error, the relevant section of the tax code, its nature, and the exact line on the return where it occurred. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to be made, covering various financial aspects from adjusted gross income to refund amounts. The bill also requires the notice to prominently display the date by which a taxpayer may request to abate any assessment, using bold, 14-point font, immediately next to the taxpayer's address on the first page, and clarifies that notices providing multiple potential errors are not sufficiently specific. Additionally, the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels, including written, electronic, telephone, or in-person methods. To further improve taxpayer interaction, the Act directs the implementation of a pilot program within 18 months of enactment, sending a statistically significant portion of these error notices by certified or registered mail with e-signature confirmation. The Secretary is then required to report to Congress on the program's effectiveness, including the number of errors and abatements, and its impact on taxpayer response rates, offering recommendations for future improvements.

Bill Text Versions

View Text
6 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 118-8067
Internal Revenue Service Math and Taxpayer Help Act
Feb 5, 2025
Introduced in House
Feb 5, 2025
Referred to the House Committee on Ways and Means.
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
Mar 27, 2025
Placed on the Union Calendar, Calendar No. 29.
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1348-1349)
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1348-1349: 1)
Mar 31, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Mar 31, 2025
Passed/agreed to in 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
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Mar 31, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
Mar 31, 2025
Motion to reconsider laid on the table Agreed to without objection.
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Oct 20, 2025
Passed Senate without amendment by Unanimous Consent.
Oct 20, 2025
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 Committee on Finance discharged by Unanimous Consent.
Oct 23, 2025
Message on Senate action sent to the House.
Nov 25, 2025
Presented to President.
Nov 25, 2025
Signed by President.
Nov 25, 2025
Became Public Law No: 119-39.
  • Bill from Previous Congress

    HR 118-8067
    Internal Revenue Service Math and Taxpayer Help Act


  • February 5, 2025
    Introduced in House


  • February 5, 2025
    Referred to the House Committee on Ways and Means.


  • February 12, 2025
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.


  • February 12, 2025
    Committee Consideration and Mark-up Session Held


  • March 27, 2025
    Placed on the Union Calendar, Calendar No. 29.


  • March 27, 2025
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.


  • March 31, 2025
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.


  • March 31, 2025
    Considered under suspension of the rules. (consideration: CR H1348-1349)


  • March 31, 2025
    Considered under suspension of the rules. (consideration: CR H1348-1349: 1)


  • March 31, 2025
    DEBATE - The House proceeded with forty minutes of debate on H.R. 998.


  • March 31, 2025
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)


  • March 31, 2025
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.


  • March 31, 2025
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)


  • March 31, 2025
    Motion to reconsider laid on the table Agreed to without objection.


  • April 1, 2025
    Received in the Senate and Read twice and referred to the Committee on Finance.


  • October 20, 2025
    Passed Senate without amendment by Unanimous Consent.


  • October 20, 2025
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)


  • October 20, 2025
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.


  • October 20, 2025
    Senate Committee on Finance discharged by Unanimous Consent.


  • October 23, 2025
    Message on Senate action sent to the House.


  • November 25, 2025
    Presented to President.


  • November 25, 2025
    Signed by President.


  • November 25, 2025
    Became Public Law No: 119-39.

Taxation

Related Bills

  • S 119-608: IRS MATH Act of 2025
Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification

Internal Revenue Service Math and Taxpayer Help Act

USA119th CongressHR-998| House 
| Updated: 11/25/2025
This legislation significantly amends the Internal Revenue Code of 1986 to enhance the clarity and detail of notices issued for mathematical or clerical errors. It mandates that such notices describe the error in comprehensive, plain language , specifying the type of error, the relevant section of the tax code, its nature, and the exact line on the return where it occurred. Furthermore, the notices must include an itemized computation of all direct or incidental adjustments to be made, covering various financial aspects from adjusted gross income to refund amounts. The bill also requires the notice to prominently display the date by which a taxpayer may request to abate any assessment, using bold, 14-point font, immediately next to the taxpayer's address on the first page, and clarifies that notices providing multiple potential errors are not sufficiently specific. Additionally, the Secretary of the Treasury must establish procedures for taxpayers to request abatements through various channels, including written, electronic, telephone, or in-person methods. To further improve taxpayer interaction, the Act directs the implementation of a pilot program within 18 months of enactment, sending a statistically significant portion of these error notices by certified or registered mail with e-signature confirmation. The Secretary is then required to report to Congress on the program's effectiveness, including the number of errors and abatements, and its impact on taxpayer response rates, offering recommendations for future improvements.

Bill Text Versions

View Text
6 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 118-8067
Internal Revenue Service Math and Taxpayer Help Act
Feb 5, 2025
Introduced in House
Feb 5, 2025
Referred to the House Committee on Ways and Means.
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
Mar 27, 2025
Placed on the Union Calendar, Calendar No. 29.
Mar 27, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1348-1349)
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1348-1349: 1)
Mar 31, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Mar 31, 2025
Passed/agreed to in 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
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Mar 31, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
Mar 31, 2025
Motion to reconsider laid on the table Agreed to without objection.
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
Oct 20, 2025
Passed Senate without amendment by Unanimous Consent.
Oct 20, 2025
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 Committee on Finance discharged by Unanimous Consent.
Oct 23, 2025
Message on Senate action sent to the House.
Nov 25, 2025
Presented to President.
Nov 25, 2025
Signed by President.
Nov 25, 2025
Became Public Law No: 119-39.
  • Bill from Previous Congress

    HR 118-8067
    Internal Revenue Service Math and Taxpayer Help Act


  • February 5, 2025
    Introduced in House


  • February 5, 2025
    Referred to the House Committee on Ways and Means.


  • February 12, 2025
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.


  • February 12, 2025
    Committee Consideration and Mark-up Session Held


  • March 27, 2025
    Placed on the Union Calendar, Calendar No. 29.


  • March 27, 2025
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.


  • March 31, 2025
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.


  • March 31, 2025
    Considered under suspension of the rules. (consideration: CR H1348-1349)


  • March 31, 2025
    Considered under suspension of the rules. (consideration: CR H1348-1349: 1)


  • March 31, 2025
    DEBATE - The House proceeded with forty minutes of debate on H.R. 998.


  • March 31, 2025
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)


  • March 31, 2025
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.


  • March 31, 2025
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)


  • March 31, 2025
    Motion to reconsider laid on the table Agreed to without objection.


  • April 1, 2025
    Received in the Senate and Read twice and referred to the Committee on Finance.


  • October 20, 2025
    Passed Senate without amendment by Unanimous Consent.


  • October 20, 2025
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)


  • October 20, 2025
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.


  • October 20, 2025
    Senate Committee on Finance discharged by Unanimous Consent.


  • October 23, 2025
    Message on Senate action sent to the House.


  • November 25, 2025
    Presented to President.


  • November 25, 2025
    Signed by President.


  • November 25, 2025
    Became Public Law No: 119-39.
Randy Feenstra

Randy Feenstra

Republican Representative

Iowa

Cosponsors (1)
Bradley Scott Schneider (Democratic)

Ways and Means Committee, Finance Committee

Taxation

Related Bills

  • S 119-608: IRS MATH Act of 2025
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification