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S. 608: IRS MATH Act of 2025
119th Congress · introduced 2025-02-18 · Taxation · Latest: Read twice and referred to the Committee on Finance. (text: CR S613)
federal
Official title
IRS MATH Act of 2025
Plain summary
Internal Revenue Service Math and Taxpayer Help Act of 2025 or the IRS MATH Act of 2025 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 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. The bill also requires the IRS to provide procedures for requesting 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 (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.
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Official text
IRS MATH Act of 2025
Source: Congressional Research Service summary (Introduced in Senate)
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Officials and money
Sponsor: Sen. Warren, Elizabeth [D-MA] · 1 cosponsors
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- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
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Sources
- Congressional Research Service summary (Introduced in Senate)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119s608.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/s>
Record fed-us-cong119-s608 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills