senateStanding
Finance Committee
- Referred To
- Discharged From
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H.R. 998Became law
Internal Revenue Service Math and Taxpayer Help Act
Introduced: Feb 5, 2025
Latest action date: Nov 25, 2025
Latest development
Became Public Law No: 119-39.
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- Congress
- 119th Congress
- Introduced
- Feb 5, 2025
- Recorded roll calls
- 0
Status detail: Congress.gov records that the measure became law.
Plain-language overview
What this bill does
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.
Official summary from Congress.gov.
Civixly topics
What this legislation is about
Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.
Official CRS policy area
Taxation
View 4 official legislative subjects
Congressional oversightIncome tax ratesTax administration and collection, taxpayersTax reform and tax simplification
Committee activity
Committees and subcommittees that received, reviewed, marked up, or reported this legislation.
Official committee record ↗
houseStanding
Ways and Means Committee
- Referred To
- Markup By
- Reported By
Amendments
Proposed changes to this measure, with their latest official outcome or action from Congress.gov.
No amendments are listed for this measure.
Checked against Congress.gov Oct 11, 2026.
Action timeline
Newest action first. Action language comes from the official Congress.gov record.
View full action timeline26 actions
Became Public Law No: 119-39.
PresidentLibrary of CongressBecame Public Law No: 119-39.
BecameLawLibrary of CongressSigned by President.
PresidentLibrary of CongressSigned by President.
BecameLawLibrary of CongressPresented to President.
FloorHouse floor actionsPresented to President.
PresidentLibrary of CongressMessage on Senate action sent to the House.
FloorSenatePassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
FloorLibrary of CongressSenate Committee on Finance discharged by Unanimous Consent.
DischargeSenatePassed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)
FloorSenateSenate Committee on Finance discharged by Unanimous Consent.
CommitteeLibrary of CongressReceived in the Senate and Read twice and referred to the Committee on Finance.
IntroReferralSenateMotion to reconsider laid on the table Agreed to without objection.
FloorHouse floor actionsOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)
FloorHouse floor actionsPassed/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)
FloorLibrary of CongressDEBATE - The House proceeded with forty minutes of debate on H.R. 998.
FloorHouse floor actionsConsidered under suspension of the rules. (consideration: CR H1348-1349)
FloorHouse floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
FloorHouse floor actionsPlaced on the Union Calendar, Calendar No. 29.
CalendarsHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
CommitteeHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.
CommitteeLibrary of CongressCommittee Consideration and Mark-up Session Held
CommitteeHouse committee actionsOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
CommitteeHouse committee actionsReferred to the House Committee on Ways and Means.
IntroReferralHouse floor actionsIntroduced in House
IntroReferralLibrary of CongressIntroduced in House
IntroReferralLibrary of Congress
Roll-call votes
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