Install
Internal Revenue Service Math and Taxpayer Help Act
To amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices.
- Introduced
- Committee
- Passed House
- Passed Senate
- To President
- Became law
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.
Summary by the Congressional Research Service, Library of Congress.
Actions
- Nov 25, 2025 Became Public Law No: 119-39.
- Nov 25, 2025 Signed by President.
- Nov 25, 2025 Presented to President.
- Oct 23, 2025 Message on Senate action sent to the House.
- 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.
- Apr 1, 2025 Received in the Senate and Read twice and referred to the Committee on Finance.
- 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 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 Referred to the House Committee on Ways and Means.
- Feb 5, 2025 Introduced in House
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