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HR 998 119th Congress House Taxation Congressional oversight Income tax rates Tax administration and collection, taxpayers Tax reform and tax simplification

Internal Revenue Service Math and Taxpayer Help Act

Introduced: February 5, 2025 Introduced by: Feenstra, Randy Republican · Iowa See on congress.gov
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 Everywhere this bill has been 20 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 25, 2025
Signed by President.
Nov 25, 2025
Presented to President.
Nov 25, 2025
Became Public Law No: 119-39.
Oct 23, 2025
Message on Senate action sent to the House.
Oct 20, 2025
Senate Committee on Finance discharged 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.
Apr 1, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
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
Motion to reconsider laid on the table Agreed to without objection.
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
DEBATE - The House proceeded with forty minutes of debate on H.R. 998.
Mar 31, 2025
Considered under suspension of the rules. (consideration: CR H1348-1349)
Mar 31, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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.
Feb 12, 2025
Committee Consideration and Mark-up Session Held
Feb 12, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
Feb 5, 2025
Referred to the House Committee on Ways and Means.
Feb 5, 2025
Introduced in House
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 Plain-English summary Congressional Research Service

Internal Revenue Service Math and Taxpayer Help Act

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, 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 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.

This bill 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.
What's happening now November 25, 2025

Became Public Law No: 119-39.

 Hearings & markups 1
 Related & companion bills 1
  • S 608 Related bill IRS MATH Act of 2025
 Bill text 6 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 9

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

See all 9 filings →
 Cosponsors 1
All 1 Democratic 1
D
Schneider, Bradley Scott
Illinois · Feb 5, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 998: Internal Revenue Service Math and Taxpayer Help Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-998/
MLA
"H.R. 998: Internal Revenue Service Math and Taxpayer Help Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-998/.
Bluebook (legal)
H.R. 998, 119th Cong. (2026), https://openamerica.io/bill/119-HR-998/.
Markdown link
[H.R. 998: Internal Revenue Service Math and Taxpayer Help Act](https://openamerica.io/bill/119-HR-998/)
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