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H.R. 998: Internal Revenue Service Math and Taxpayer Help Act

119th Congress · introduced 2025-02-05 · Taxation · Latest: Became Public Law No: 119-39.

federal

What does this mean?

Official title

Internal Revenue Service Math and Taxpayer Help Act

Plain 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.

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Internal Revenue Service Math and Taxpayer Help Act

Source: Congressional Research Service summary (Public Law)

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Officials and money

Sponsor: Rep. Feenstra, Randy [R-IA-4] · 1 cosponsors

Money: CBO cost estimate: H.R. 998, Internal Revenue Service Math and Taxpayer Help Act (2025-04-01) No linked contracts or vendors yet.

Sources

Record fed-us-cong119-hr998 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills